ततो महेश्वरं साक्षान्मूर्तिष्वपि सदाशिवम् । क्रियासु निष्क्रियस्यापि शिवस्य परमात्मनः
tato maheśvaraṃ sākṣānmūrtiṣvapi sadāśivam | kriyāsu niṣkriyasyāpi śivasya paramātmanaḥ
Alors (on réalise) Maheśvara directement—Sadāśiva présent même au sein des formes incarnées—le Soi suprême, Śiva, qui, tout en étant engagé dans les actes, demeure à jamais sans agir (transcendant).
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
It teaches that the seeker can attain direct realization of Maheśvara: the same Śiva who appears with form (for devotion and worship) is, in truth, the actionless Supreme Self who transcends all karma and change.
Linga and other sacred forms are supports for saguna-upāsanā; through such worship one recognizes Sadāśiva within all forms, and finally understands that Śiva remains niṣkriya—untouched by actions—even while governing all activity.
Perform Shiva-pūjā with steadiness (japa of the Pañcākṣarī “Om Namaḥ Śivāya” and dhyāna on Śiva as the inner Self), while cultivating the insight that the Lord is beyond doership—helping detach from ego and karma.