आभ्यन्तरध्यान-तत्त्वगणना-चतुर्व्यूहयोगः
Adhyaya 28
इह षड्विंशको ध्येयो ध्याता वै पञ्चविंशकः चतुर्विंशकम् अव्यक्तं महदाद्यास्तु सप्त च
iha ṣaḍviṃśako dhyeyo dhyātā vai pañcaviṃśakaḥ caturviṃśakam avyaktaṃ mahadādyāstu sapta ca
Di sini tattva ke-26 disebut sebagai dhyeya, yakni objek meditasi; sedangkan tattva ke-25 adalah dhyātṛ, sang pemeditasi. Tattva ke-24 ialah Avyakta, Prakṛti yang tak termanifest; dan tujuh mulai dari Mahat dipahami sebagai evolusi lanjutannya.
Suta Goswami (narrating the doctrinal teaching within the Purva-Bhaga context)
It frames Linga-upāsanā as tattva-dhyāna: the devotee (pashu) turns from Prakṛti’s evolutes toward the 26th principle—Śiva as Pati—making worship an inward ascent from the unmanifest and its products to the Lord.
By indicating a 26th principle as the proper object of meditation beyond the 25th (puruṣa/jīva) and the 24th (prakṛti), it points to Śiva as transcendent Pati—distinct from pashu and pasha, the supreme reality to be realized.
A contemplative Pāśupata-style practice: discriminate tattvas (prakṛti and its evolutes), recognize oneself as the meditator (puruṣa/pashu), and fix meditation on the supreme dhyeya—Śiva/Pati as the 26th principle.