प्रणवविभागः—वेदस्वरूपत्वं लिङ्गे च प्रतिष्ठा
The Division of Oṃ, Its Vedic Forms, and Its Placement in the Liṅga
सर्वमंत्रतनोर्देवाच्छक्तित्रयसमन्वितात् । पञ्चवक्त्राद्दशभुजात्साक्षात्सकलनिष्कलात्
sarvamaṃtratanordevācchaktitrayasamanvitāt | pañcavaktrāddaśabhujātsākṣātsakalaniṣkalāt
De ese mismo Señor—encarnación de la esencia de todos los mantras, dotado de la triple Potencia—se manifiesta la Realidad de cinco rostros y diez brazos; Él es directamente a la vez Sakala (con atributos) y Niṣkala (sin atributos).
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
Type: stotra
Shakti Form: Pārvatī
Role: creative
Offering: pushpa
It identifies Shiva as the very source and living essence of all mantras, simultaneously the transcendent Niṣkala (beyond qualities) and the immanent Sakala (worshipful with form), showing how liberation arises through grace when the formless is approached via the formed.
By affirming Sakala–Niṣkala unity, it supports Linga worship as a bridge: the Linga signifies the Niṣkala Absolute while also serving as a Sakala focus for devotion, mantra, and ritual, culminating in realization of Shiva beyond attributes.
Mantra-japa (especially the Panchākṣarī, ‘Om Namaḥ Śivāya’) with contemplation of Shiva’s five-faced form and the three śaktis (icchā–jñāna–kriyā), letting Saguna meditation mature into awareness of the Niṣkala Reality.