Vibhaga 1, Adhyaya 74 — ब्रह्मप्रोक्तलिङ्गार्चनविधिः
Materials, Classes, and Fruits of Linga-Worship
सर्वेषामेव मर्त्यानां विभोर्दिव्यं वपुः शुभम् सकलं भावनायोग्यं योगिनामेव निष्कलम्
sarveṣāmeva martyānāṃ vibhordivyaṃ vapuḥ śubham sakalaṃ bhāvanāyogyaṃ yogināmeva niṣkalam
Para todos los mortales, la forma divina y auspiciosa del Señor debe ser abordada como “sakala” (con partes), apta para la contemplación meditativa; pero sólo para los yoguis, ese mismo Señor es realizado como “niṣkala” (sin partes), más allá de todo atributo limitante.
Suta Goswami
It frames Linga-upāsanā as a bridge: devotees begin with the sakala (iconic, meditable) form of Pati (Shiva), and mature toward the niṣkala reality indicated by the Linga—beyond form yet present in all.
Shiva-tattva is presented as twofold in approach: sakala for bhāvanā (devotional-yogic contemplation accessible to embodied pashus), and niṣkala for yogic realization where Pāśa (bondage) is transcended and Pati is known as attributeless consciousness.
Bhāvanā (meditative visualization) on Shiva’s auspicious divine form is emphasized for practitioners, while advanced yogins pursue niṣkala-darśana—formless realization aligned with Pāśupata yoga’s inward dissolution of limitations.