Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
व्योमैकमपि दृष्टं हि शरावं प्रति सुव्रताः पृथक्त्वं चापृथक्त्वं च शङ्करस्येति चापरे
vyomaikamapi dṛṣṭaṃ hi śarāvaṃ prati suvratāḥ pṛthaktvaṃ cāpṛthaktvaṃ ca śaṅkarasyeti cāpare
O steadfast ones, just as the one sky is perceived in relation to a bowl as though divided, so too some speak of Śaṅkara as both distinct and not distinct—appearing as differentiated for the sake of manifestation, yet remaining non-different in His supreme reality as Pati.
Suta Goswami (narrating to the sages of Naimisharanya)
It frames Linga worship as contemplation of the One Pati (Śiva) who appears as many forms without truly being divided—like space seeming partitioned by a vessel—so the Linga becomes a focus for realizing unity within apparent multiplicity.
Śiva is presented as simultaneously bheda (experienced as distinct in names, forms, and functions) and abheda (non-different, indivisible Reality). The distinction is experiential and contextual, not an ultimate fragmentation of Śiva.
A contemplative practice aligned with Pāśupata-oriented insight: during pūjā and japa, one trains the mind to see that apparent divisions (self/world/deity) are like ‘space in a pot’—useful for practice, but not ultimate in truth.