अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
लयश्चैव तथान्योन्यम् आन्द्यन्तम् इति कीर्तितम् सर्गस्य प्रतिसर्गस्य स्थितेः कर्ता महेश्वरः
layaścaiva tathānyonyam āndyantam iti kīrtitam sargasya pratisargasya sthiteḥ kartā maheśvaraḥ
Peleburan (laya), saling-bergantungan, serta awal dan akhir—demikianlah dinyatakan. Pelaku sarga (penciptaan), pratisarga (penciptaan kembali), dan sthiti (pemeliharaan) adalah Mahēśvara.
Suta Goswami (narrating to the sages of Naimisharanya)
It establishes Maheshvara as the supreme agent behind creation, re-creation, and sustenance; therefore Linga worship is directed to the transcendent Pati who governs all cosmic functions, not merely a localized deity.
Shiva-tattva is presented as sovereign agency (kartṛtva): Maheshvara presides over sarga, pratisarga, and sthiti, while also encompassing laya and the polarity of beginning-and-end—showing Him as the ground of all cycles and their resolution.
The verse points more to tattva-jñāna than a specific rite: in Pashupata-oriented practice, contemplation of Shiva as Pati over sṛṣṭi–sthiti–laya supports detachment from pasha (bondage) and steadies meditation on the Linga as the cosmic axis.