मुनिमोहशमनम्
Pāśupata-yoga, Siddhis, Puruṣa-darśana, Saṃsāra, and Prāṇa-Rudra Pañcāhutī
अगन्धरसरूपस्तु अस्पर्शः शब्दवर्जितः अवर्णो ह्यस्वरश् चैव असवर्णस्तु कर्हिचित्
agandharasarūpastu asparśaḥ śabdavarjitaḥ avarṇo hyasvaraś caiva asavarṇastu karhicit
He is of a nature beyond smell and taste; beyond touch; and devoid of sound. He is without color and without tone—never falling into any class or category. Thus is Pati (Śiva) taught as nirguṇa, transcending the grasp of the senses.
Suta Goswami (narrating Shaiva doctrine to the sages of Naimisharanya)
It frames the Liṅga as a sacred indicator (liṅga) of the formless Pati—guiding worship away from sensory fixation toward inner realization of Śiva beyond qualities.
Śiva is presented as nirguṇa: beyond the five sense-objects (smell, taste, touch, sound, and visible color) and beyond all limiting classifications—Pati who is not contained by prakṛti’s categories.
The implied Pāśupata-Yogic takeaway is pratyāhāra (sense-withdrawal): turning the pashu (individual soul) away from sense-objects and toward the transcendental Pati through Liṅga-upāsanā and meditation.