आभ्यन्तरध्यान-तत्त्वगणना-चतुर्व्यूहयोगः
Adhyaya 28
मनश् च पञ्च भूतानि शिवः षड्विंशकस्ततः स एव भर्ता कर्ता च विधेरपि महेश्वरः
manaś ca pañca bhūtāni śivaḥ ṣaḍviṃśakastataḥ sa eva bhartā kartā ca vidherapi maheśvaraḥ
マナス(意)と五大(mahābhūta)は二十六の原理のうちに含まれるが、それらを超えてシヴァ(Śiva)が立つ。彼ただ一人—マヘーシュヴァラ(Maheśvara)—こそが支える者であり、行う者であり、ブラフマー(Brahmā)の創造の法令さえも成就させる。
Suta Goswami
It establishes Shiva as the transcendent Pati beyond mind and the elements; therefore, Linga-worship is directed to the Supreme Lord who sustains and empowers all cosmic functions, not merely to a material symbol.
Shiva is presented as Maheshvara who stands beyond the tattva-aggregate (including mind and the five elements) and yet remains the inner agent—supporting and enabling even Brahmā’s creative role—showing both transcendence and immanence.
The verse points to Pashupata-style inner discipline: withdrawing from identification with mind and the bhūtas (elements) and fixing awareness on Shiva as Pati, the true kartā and bhartā, which supports Linga-dhyāna and Shiva-upāsanā.