आभ्यन्तरध्यान-तत्त्वगणना-चतुर्व्यूहयोगः
Adhyaya 28
सूक्ष्मं वदन्ति ऋषयो यन्न वाच्यं द्विजोत्तमाः यतो वाचो निवर्तन्ते अप्राप्य मनसा सह
sūkṣmaṃ vadanti ṛṣayo yanna vācyaṃ dvijottamāḥ yato vāco nivartante aprāpya manasā saha
Los rishis declaran que esa Realidad es supremamente sutil—oh, el mejor de los dos veces nacidos—porque no puede decirse con palabras; de ella la palabra se vuelve atrás, y aun la mente retorna sin alcanzarla.
Suta Goswami (narrating the Linga Purana teaching to the sages at Naimisharanya)
It frames the Linga as the sign of an ineffable, subtle Pati (Shiva) who cannot be captured by speech or thought—so worship is directed toward realization and reverent approach to the transcendent, not mere description.
Shiva-tattva is presented as sūkṣma (subtle) and anirvacanīya (inexpressible): even vāk (speech) and manas (mind) withdraw, indicating the Lord as beyond conceptual grasp while remaining the supreme ground of all.
The verse emphasizes inward Pashupata-oriented contemplation—stilling speech and mind (pratyāhāra/dhyāna) so the pashu (soul) may move beyond pāśa (bondage) toward direct orientation to Pati (Shiva).