मुनिमोहशमनम्
Pāśupata-yoga, Siddhis, Puruṣa-darśana, Saṃsāra, and Prāṇa-Rudra Pañcāhutī
स भुङ्क्ते विषयांश्चैव विषयैर्न च युज्यते अणुत्वात्तु परः सूक्ष्मः सूक्ष्मत्वाद् अपवर्गिकः
sa bhuṅkte viṣayāṃścaiva viṣayairna ca yujyate aṇutvāttu paraḥ sūkṣmaḥ sūkṣmatvād apavargikaḥ
He truly experiences the objects of experience, yet He is not bound or entangled by them. Because He is supremely subtle—finer than the finest—He remains beyond all contact; and by that very subtlety He bestows apavarga, liberation from bondage.
Suta Goswami (narrating Linga Purana teachings to the sages of Naimisharanya; presenting Shiva-tattva in a doctrinal passage)
It frames the Linga as the supremely subtle Pati—immanent in all experience yet untouched by it—so worship is aimed at realizing His presence without falling into attachment (pasha).
Shiva is presented as the inner experiencer and ruler of viṣayas while remaining asaṅga (unentangled). His transcendently subtle nature makes Him the direct cause of apavarga—release of the pashu from bondage.
The takeaway supports Pashupata-style discipline: engage the world as an offering while cultivating non-attachment and subtle inner awareness of Shiva as the witness, leading toward liberation.