निर्गुणं परमात्मानं विद्धि लिंगस्वरूपिणम् । परा शक्तिस्तथा ज्ञेया निर्गुणा शाश्वती सती
nirguṇaṃ paramātmānaṃ viddhi liṃgasvarūpiṇam | parā śaktistathā jñeyā nirguṇā śāśvatī satī
Ketahuilah Sang Paramātman sebagai yang melampaui guṇa, yang hakikat wujud-Nya adalah Liṅga. Demikian pula Parāśakti hendaklah dipahami melampaui guṇa—kekal dan senantiasa nyata.
Vyāsa (continuing the teaching attributed to Nandin)
Tirtha: Kedāra
Type: kshetra
Listener: Śuka
Scene: A luminous liṅga at the center, not anthropomorphic, radiating subtle light; Vyāsa instructs Śuka, while an ethereal presence of Parā-Śakti is suggested as a halo or energy field—signifying nirguṇa yet present.
Śiva as Liṅga symbolizes the transcendent, attribute-less Supreme; ultimate reality and its supreme power are beyond the three guṇas.
Implicitly Kedāra-kṣetra, where Liṅga worship is central; the doctrine supports the mahātmya of worshipping Kedāreśvara.
No explicit ritual is stated; the verse provides the metaphysical basis for Liṅga-upāsanā (Liṅga worship).