Adhyaya 71: पुरत्रयवृत्तान्तः—ब्रह्मवरदानम्, मयकृतत्रिपुर-निर्माणम्, विष्णुमाया-धर्मविघ्नः, शिवस्तुति, त्रिपुरदाहोपक्रमः
दृष्टं श्रुतं स्थितं सर्वं जायमानं जगद्गुरो अणोरल्पतरं प्राहुर् महतो ऽपि महत्तरम्
dṛṣṭaṃ śrutaṃ sthitaṃ sarvaṃ jāyamānaṃ jagadguro aṇoralpataraṃ prāhur mahato 'pi mahattaram
ジャガドグルよ、見られ聞かれる一切、住するものも生起するものも、賢者は汝を最微の原子よりも微細にして、最大のものよりも大いなる者と説く。汝はパティとして、あらゆる量りを超え給う。
Suta Goswami (narrating the doctrine of Shiva-tattva to the sages of Naimisharanya)
It frames the Linga as the sign of the immeasurable Pati—present in all that is manifest, yet beyond sensory and conceptual limits—so worship shifts from mere form to realizing Shiva’s all-pervasive transcendence.
Shiva is described as simultaneously immanent in all phenomena (seen, heard, abiding, arising) and transcendent—subtler than the atom and vaster than the greatest—thus surpassing all finite measures that bind the pashu.
The takeaway aligns with Pashupata Yoga: cultivate inward subtlety (dhyana on the subtlest) while expanding awareness to the all-pervasive Lord, using Linga-upasana as the support for dissolving pasha (bondage).