Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
एतत्कालान्तरं ज्ञेयम् अहर्वै पारमेश्वरम् रात्रिश्चैतावती ज्ञेया परमेशस्य कृत्स्नशः
etatkālāntaraṃ jñeyam aharvai pārameśvaram rātriścaitāvatī jñeyā parameśasya kṛtsnaśaḥ
Selang waktu ini hendaknya dipahami sebagai ‘siang’ Parameśvara; dan ‘malam’ dengan ukuran yang sama juga harus dipahami. Demikianlah lengkapnya siang-dan-malam Sang Tuhan Tertinggi.
Suta Goswami (narrating to the sages of Naimisharanya)
It frames Śiva (Parameśvara) as the cosmic regulator of time itself; Linga worship here becomes contemplation of the Pati as the ground of all cycles (day/night), not merely a worldly deity within time.
Śiva-tattva is presented as Parameśvara whose ‘day’ and ‘night’ define cosmic measures; the Lord is the sovereign Pati who orders kāla, while the paśu (soul) experiences time under pāśa (bondage).
A meditative discipline is implied: kāla-anusandhāna—contemplating the Lord as Time—supporting Pāśupata-oriented inward worship where the aspirant aligns awareness with Mahādeva’s cosmic rhythm.