Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
बुध्यते पुरुषश्चात्र सर्वान् भावान् हितं तथा यस्माद्बोधयते चैव बुद्धिस्तेन निरुच्यते
budhyate puruṣaścātra sarvān bhāvān hitaṃ tathā yasmādbodhayate caiva buddhistena nirucyate
Here the Puruṣa becomes aware of all states of being and of what is truly beneficial; and because it causes (him) to know and awaken, it is therefore designated as Buddhi (the intellect).
Suta Goswami
It frames worship as inner awakening: Buddhi is the faculty by which the pashu discerns hita (the truly beneficial) and turns from pasha (bondage) toward Pati (Shiva), making Linga-puja a practice of viveka, not mere external ritual.
By highlighting awakening and right knowing, it implies Shiva-tattva as the supreme light of consciousness toward which buddhi guides the individual self; buddhi functions as an instrument that orients awareness to the Lord’s reality.
The verse points to jñāna-yoga within Pashupata discipline—cultivating buddhi (discriminative intellect) to recognize all bhāvas and choose hita—supporting steady dhyāna on Shiva and purified intention in Linga-puja.