Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
वदन्ति मुनयः केचित् कर्मणा तस्य संगतिम् कल्पनाकल्पितं रूपं संहृत्य स्वेच्छयैव हि
vadanti munayaḥ kecit karmaṇā tasya saṃgatim kalpanākalpitaṃ rūpaṃ saṃhṛtya svecchayaiva hi
Some sages say that His association with embodied existence is due to karma; yet, having withdrawn the form fashioned by conceptual construction, He abides and acts solely by His own free will. Thus the Pati (Lord), untouched by bonds, assumes and dissolves appearances without being conditioned by them.
Suta Goswami (narrating the Purana to the sages of Naimisharanya; reporting a view held by certain munis)
It frames the Linga as a chosen manifestation of Pati (Shiva), not a karma-produced limitation—devotees worship the self-willed Presence that can reveal or withdraw form without being bound.
Shiva is indicated as unconditioned by karma and conceptual constructs (kalpana); forms arise and subside in His sovereignty (svatantrya), while He remains the ever-free Pati beyond pasha (bondage).
The takeaway supports Pashupata-style detachment: withdraw identification with imagined forms and karmic narratives, and meditate on Shiva as the self-willed Lord who grants release from pasha to the pashu.