Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
तमेकमाहुर्द्विगुणं च केचित् केचित्तमाहुस्त्रिगुणात्मकं च ऊचुस् तथा तं च शिवं तथान्ये संसारिणं वेदविदो वदन्ति
tamekamāhurdviguṇaṃ ca kecit kecittamāhustriguṇātmakaṃ ca ūcus tathā taṃ ca śivaṃ tathānye saṃsāriṇaṃ vedavido vadanti
The knowers of the Veda speak of Him in many ways: some declare Him the One alone; some describe Him as endowed with twofold powers; others call Him of the nature of the three guṇas. Some proclaim Him as Śiva, while others even describe Him as moving within saṃsāra—thus do the learned speak, according to their standpoints.
Suta Goswami (narrating to the sages at Naimisharanya, summarizing Vedic viewpoints)
It explains why the Linga can be worshipped as the One Supreme (Pati) even when scriptures describe Him with different attributes—devotees fix the mind on Shiva as the single reality behind all names and guṇic descriptions.
It presents Shiva as ultimately One, yet spoken of as dviguṇa or triguṇātmaka from relative standpoints—Shaiva Siddhanta reads this as the difference between Shiva’s transcendent nature (beyond guṇas) and His immanent governance of guṇas for the sake of pashus bound by pāśa.
The takeaway is yogic discernment (viveka) used in Pāśupata-oriented contemplation: do not mistake guṇic manifestations for the Lord’s essence; meditate on Shiva as Pati who rules saṃsāra without being bound by it.