Adhyaya 35 — दधीचि-क्षुप-युद्धम्, भार्गवोपदेशः, मृतसंजीवनी (त्र्यम्बक) मन्त्रः
महदादिविशेषान्तविकल्पस्यापि सुव्रत विष्णोः पितामहस्यापि मुनीनां च महामुने
mahadādiviśeṣāntavikalpasyāpi suvrata viṣṇoḥ pitāmahasyāpi munīnāṃ ca mahāmune
おお、すぐれた誓戒を保つ者よ。マハット(Mahat)より最後の個別相に至るまで、あらゆる概念的分別の全域は、なお完全には量り尽くせない。ヴィシュヌにとっても、ピターマハ(ブラフマー)にとっても、また諸ムニにとっても同様である、偉大なる聖仙よ。ゆえに至上のパティたるシヴァは、すべてのタットヴァと心の構成を超越する。
Suta Goswami (narrating the teaching within the Linga Purana discourse)
It frames Linga worship as devotion to Pati (Śiva) who transcends the entire tattva-chain—from Mahat to the smallest particulars—so the Linga is revered as the sign of the Transcendent, not merely a created form.
By stating that even Viṣṇu, Brahmā, and the munis cannot fully delimit the vikalpa-span of tattvas, it implies Śiva as the supreme Reality beyond conceptual thought and beyond the measurable categories of creation.
The takeaway aligns with Pāśupata Yoga: reduction of vikalpa (conceptual proliferation) and turning the pashu (soul) away from pasha (bondage of tattvas) toward direct contemplation of Pati through Linga-upāsanā.