ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
तदचक्षुस्तदश्रोत्रं तदपाणि अपादकम् तदजातमभूतं च तदशब्दं द्विजोत्तमाः
tadacakṣustadaśrotraṃ tadapāṇi apādakam tadajātamabhūtaṃ ca tadaśabdaṃ dvijottamāḥ
Oh, los mejores entre los dos veces nacidos: Aquel, el Pati supremo, Śiva, no tiene ojos ni oídos; no tiene manos ni pies; es no nacido y no es producto del devenir; y está más allá del sonido, trascendiendo toda marca de los sentidos.
Suta Goswami (narrating to the sages of Naimiṣāraṇya)
It establishes that the Liṅga points to Śiva as nirguṇa—beyond sense-organs and material attributes—so worship is directed to the Supreme Pati, not merely to a physical form.
Śiva is described apophatically: not limited by eyes, ears, hands, feet, birth, or sound—indicating the unconditioned, unborn Lord (Pati) who transcends pasha-bound sensory cognition of the paśu (soul).
It supports Pāśupata-style contemplation (dhyāna) on the formless Lord—silencing sensory grasping and resting awareness in the wordless (aśabda) reality signified by the Liṅga.