Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
अर्थो विचारतो नास्तीत्य् अन्ये तत्त्वार्थवेदिनः निष्कलः सकलश्चेति सर्वं शिवमयं ततः
artho vicārato nāstīty anye tattvārthavedinaḥ niṣkalaḥ sakalaśceti sarvaṃ śivamayaṃ tataḥ
Others—knowers of the true purport of reality—declare: “When examined in ultimate discernment, no separate ‘object’ truly exists.” Therefore, whether as the partless (niṣkala) or as the manifest with parts (sakala), everything is pervaded by Shiva alone.
Suta Goswami (narrating the doctrinal teaching within the Purva-Bhaga discourse)
It frames Linga worship as contemplation of Shiva’s two modes—niṣkala (transcendent) and sakala (manifest)—so the devotee learns to see every form and rite as Śivamaya rather than as a separate object.
Shiva-tattva is presented as the sole pervasive reality: beyond parts and qualities as niṣkala, and yet present in all names and forms as sakala—hence no independent ‘artha’ stands apart from Shiva.
Vicāra (discriminative inquiry) is implied as a yogic aid: by analyzing perceived objects as non-separate from Pati (Shiva), the pashu loosens pasha (bondage) and stabilizes devotion during Linga-puja.