ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
तत्सर्वमहम् एवेति वेदितव्यं विजानता बुद्धीन्द्रियाणि विप्रेन्द्रास् तथा कर्मेन्द्रियाणि च
tatsarvamaham eveti veditavyaṃ vijānatā buddhīndriyāṇi viprendrās tathā karmendriyāṇi ca
Celui qui sait véritablement doit comprendre : « Tout cela, en vérité, c’est Moi seul »—aussi bien les organes de connaissance (buddhīndriyas), ô le meilleur des brahmanes, que les organes d’action (karmendriyas).
Suta Goswami (narrating Shaiva teaching as Purāṇic instruction to the sages)
It frames Linga worship as inner realization: the devotee recognizes that the very faculties used in worship—knowing and acting—are pervaded by Pati (Shiva), turning ritual into non-dual contemplation.
Shiva is presented as the indwelling Self and ground of the indriyas; the pashu’s cognitive and active powers are not independent but rest in, and are illumined by, Pati.
Indriya-nigraha and inwardization: in Pashupata-oriented practice, one restrains and purifies jñānendriyas and karmendriyas, offering their functions to Shiva as a living internal puja.