Adhyaya 72 — Puradāha: Rudra’s Cosmic Chariot, Pāśupata-Vrata, and Brahmā’s Shiva-Stuti
चतुःषष्ट्यात्मतत्त्वाय पुनरष्टविधाय ते गुणाष्टकवृतायैव गुणिने निर्गुणाय ते
catuḥṣaṣṭyātmatattvāya punaraṣṭavidhāya te guṇāṣṭakavṛtāyaiva guṇine nirguṇāya te
ચોસઠ આત્મ-તત્ત્વરૂપ પરમાત્માને નમસ્કાર; તેમજ અષ્ટવિધ રૂપે પ્રગટ થનાર તમને પણ વંદન. અષ્ટ ગુણોથી આવૃત, ગુણોના અધિપતિ, અને ગુણાતીત—પાશમાંથી પશુને મુક્ત કરનાર પતિ શિવને પ્રણામ.
Suta Goswami (narrating a Shiva-stuti within the Linga Purana discourse)
It frames the Liṅga as Shiva’s supreme reality: immanent in manifest principles (tattvas and guṇas) yet ultimately nirguṇa, guiding worship from outer form to inner realization.
Shiva is simultaneously the ground of multiple tattva-systems (sixty-four and eightfold), the master of qualities, and also guṇātīta—beyond all attributes—thus Pati who can cut the bonds (pāśa) of the soul (paśu).
It implies Pāśupata-oriented contemplation: meditate on Shiva as both saguna (accessible through Liṅga-pūjā) and nirguṇa (realized through tattva-viveka and inner absorption).