आभ्यन्तरध्यान-तत्त्वगणना-चतुर्व्यूहयोगः
Adhyaya 28
पुरुषो वै महादेवो महेशानः परः शिवः एवं विभुर्विनिर्दिष्टो ध्यानं तत्रैव चिन्तनम्
puruṣo vai mahādevo maheśānaḥ paraḥ śivaḥ evaṃ vibhurvinirdiṣṭo dhyānaṃ tatraiva cintanam
Mahādeva sendiri adalah Purusha Tertinggi—Maheśāna, Śiva yang melampaui segalanya. Demikian Sang Penguasa yang meresapi segala dinyatakan; meditasi ialah perenungan tunggal kepada-Nya saja.
Suta Goswami (narrating the Linga Purana teaching to the sages at Naimisharanya)
It grounds Linga worship in inner realization: the Linga points to Mahādeva as the supreme Puruṣa, and true worship culminates in dhyāna—exclusive contemplation of Shiva as Pati.
Shiva is presented as Para (transcendent) and Vibhu (all-pervading), the sovereign Maheśāna—distinct from pashu (bound soul) and pasha (bondage), and therefore the supreme Lord to be known through contemplation.
Pāśupata-oriented dhyāna: steady cintana focused solely on Mahādeva, making meditation the core inner limb that complements external puja to the Linga.