ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
न जीवः प्रकृतिः सत्त्वं रजश्चाथ तमः पुनः महांस्तथाभिमानश् च तन्मात्राणीन्द्रियाणि च
na jīvaḥ prakṛtiḥ sattvaṃ rajaścātha tamaḥ punaḥ mahāṃstathābhimānaś ca tanmātrāṇīndriyāṇi ca
Ni el alma individual (paśu), ni Prakṛti, ni los guṇas—sattva, rajas y tamas—; ni Mahat, ni el ahaṅkāra; ni los tanmātras ni las facultades sensoriales son el Señor Supremo. Todo ello pertenece al ámbito del pāśa, la atadura; sólo Śiva es el Pati trascendente.
Suta Goswami (narrating the doctrine to the sages of Naimisharanya)
It clarifies that the worshipped reality in the Liṅga is not any created principle—jīva, guṇas, mind-cosmos (Mahat), ego, or senses—but Śiva as Pati, beyond pāśa; Liṅga-pūjā is thus directed to the transcendent Lord who releases the pashu from bondage.
By negation (neti-style), it separates Śiva from all evolutes of Prakṛti, presenting Śiva-tattva as supra-cosmic, not reducible to guṇas or inner instruments, and therefore uniquely capable of granting mokṣa.
The takeaway aligns with Pāśupata/Shaiva discipline: practice discrimination (viveka) that the tattvas are pāśa, and stabilize devotion and meditation on Śiva-as-Pati (often through Liṅga-dhyāna and mantra) rather than identifying with guṇas, ego, or senses.