Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
हिरण्यगर्भो रजसा तमसा शङ्करः स्वयम् सत्त्वेन सर्वगो विष्णुः सर्वात्मत्वे महेश्वरः
hiraṇyagarbho rajasā tamasā śaṅkaraḥ svayam sattvena sarvago viṣṇuḥ sarvātmatve maheśvaraḥ
Par le rajas, il est Hiraṇyagarbha, le créateur cosmique ; par le tamas, il est Śaṅkara lui-même. Par le sattva, il pénètre tout en tant que Viṣṇu ; et dans l’état où il est le Soi de tous, il est Maheśvara — le Pati suprême, au-delà des guṇa.
Suta Goswami (narrating the doctrine of the Linga’s supreme Lordship within the creation narrative)
It establishes the Linga’s Lord as the one reality appearing as creator (Hiraṇyagarbha), preserver (Viṣṇu), and Śaṅkara through the guṇas, while ultimately transcending them as Maheśvara—so Linga-pūjā is worship of the supreme Pati behind all cosmic functions.
Shiva-tattva is presented as the sarvātman (Self of all) who governs rajas, tamas, and sattva as modes of manifestation, yet remains Maheśvara—supreme, independent, and not limited by guṇa-conditioned names and roles.
The verse points to Pāśupata-style contemplation: meditating on the Lord as guṇātīta Pati (beyond the guṇas) and sarvavyāpin (all-pervading), which loosens pāśa (bondage) of the paśu (soul) through right knowledge and devotion.