Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
ब्रह्मत्वे सृजते लोकान् कालत्वे संक्षिपत्यपि पुरुषत्वे ह्युदासीनस् तिस्रो ऽवस्थाः प्रजापतेः
brahmatve sṛjate lokān kālatve saṃkṣipatyapi puruṣatve hyudāsīnas tisro 'vasthāḥ prajāpateḥ
As Brahmatva he brings forth the worlds; as Kālatva he gathers them back again; and as the transcendent Puruṣa he remains unattached. These are the three states of Prajāpati—ultimately under the lordship of Pati (Śiva), beyond pāśa and the becoming of the paśu.
Suta Goswami (narrating the Purva-Bhaga teaching to the sages of Naimisharanya)
It frames creation, dissolution, and transcendence as divine functions—guiding the worshipper to honor the Linga not merely as a creator-form, but as the timeless Pati beyond all cycles.
By implying a reality that can project as creator (brahmatva), withdraw as time (kālatva), and yet remain the unattached witness (puruṣatva)—a Shaiva Siddhanta pointer to Pati’s supremacy over pasha (bondage) and the pashu’s changing states.
It supports Pāśupata-style inner practice of udāsīnatā (witness-detachment): during pūjā and japa, one contemplates the Linga as the silent Puruṣa while recognizing creation and time as His regulated powers.