Adhyaya 87 — Saṃsāra-viṣa-kathana: Ājñā-śakti, Māyā-bandha, and Mokṣa by Prasāda
न ह्येषा प्रकृतिर्जैवी विकृतिश् च विचारतः विकारो नैव मायैषा सदसद्व्यक्तिवर्जिता
na hyeṣā prakṛtirjaivī vikṛtiś ca vicārataḥ vikāro naiva māyaiṣā sadasadvyaktivarjitā
This is not the Prakṛti born of the jīva; and, upon true discernment, it is not a mere modification. It is not even Māyā as a produced effect. It stands beyond the duality of being and non-being, devoid of manifest particularization—thus indicating the transcendent principle of Pati (Śiva), prior to all appearances.
Suta Goswami (narrating the doctrinal teaching as preserved in the Linga Purana)
It clarifies that the Supreme indicated by the Liṅga is not a material product (prakṛti/vikāra) nor a limited manifestation; Liṅga-upāsanā is thus directed to Pati (Śiva) who transcends sat–asat and all visible particularization.
Śiva-tattva is presented as beyond the categories that define created reality—neither jīva-derived nature nor a changeable effect, and not merely Māyā—signifying the unconditioned Lord who is prior to manifestation (vyakti) and the dualities of being/non-being.
The verse primarily supports tattva-viveka (discriminative knowledge) central to Pāśupata-oriented sādhana: the practitioner distinguishes Pati (Śiva) from Pāśa (Māyā/bondage) and Prakṛti, grounding worship and meditation in the transcendent Liṅga-principle.