दक्षस्य यज्ञप्रवृत्तिः तथा ईश्वरवर्जितदेवसमागमः
Dakṣa’s Sacrificial Undertaking and the Devas’ Assembly without Īśvara
प्रकृतीनां परश्चैव पुरुषस्य च यः परः । चिंत्यते योगविद्वद्भि ऋषिभिस्तत्त्वदर्शिभिः
prakṛtīnāṃ paraścaiva puruṣasya ca yaḥ paraḥ | ciṃtyate yogavidvadbhi ṛṣibhistattvadarśibhiḥ
He who is beyond the evolutes of Prakṛti, and transcendent even to the Puruṣa, is contemplated by the knowers of Yoga and by the ṛṣis—seers who truly behold Reality.
Suta Goswami
Tattva Level: pati
Shiva Form: Dakṣiṇāmūrti
Role: teaching
It identifies Shiva (Pati) as the supreme Reality who transcends both matter (Prakṛti and its tattvas) and the limited individual self (Puruṣa), and declares that such Shiva is realized through yogic contemplation and true insight.
Though Shiva is described here as beyond all categories, the Shiva Purana teaches that devotees approach this transcendent Lord through Saguna supports like the Linga, which focuses meditation and leads the mind toward the Nirguna, tattva-transcending Shiva.
The verse emphasizes dhyāna (contemplation) grounded in Yoga; in Shaiva practice this is commonly supported by japa of the Panchakshara (Om Namaḥ Śivāya) and steady meditation on Shiva as the truth beyond Prakṛti and Puruṣa.