Vibhaga 1, Adhyaya 74 — ब्रह्मप्रोक्तलिङ्गार्चनविधिः
Materials, Classes, and Fruits of Linga-Worship
सर्वेषामेव मर्त्यानां विभोर्दिव्यं वपुः शुभम् सकलं भावनायोग्यं योगिनामेव निष्कलम्
sarveṣāmeva martyānāṃ vibhordivyaṃ vapuḥ śubham sakalaṃ bhāvanāyogyaṃ yogināmeva niṣkalam
すべての死すべき者にとって、主の神聖にして吉祥なる御身は「サカラ」(部分あるもの)として近づくべきであり、観想の禅定にふさわしい。だがヨーギンにのみ、同じ主は「ニシュカラ」(部分なきもの)として、あらゆる限定的属性を超えて悟られる。
Suta Goswami
It frames Linga-upāsanā as a bridge: devotees begin with the sakala (iconic, meditable) form of Pati (Shiva), and mature toward the niṣkala reality indicated by the Linga—beyond form yet present in all.
Shiva-tattva is presented as twofold in approach: sakala for bhāvanā (devotional-yogic contemplation accessible to embodied pashus), and niṣkala for yogic realization where Pāśa (bondage) is transcended and Pati is known as attributeless consciousness.
Bhāvanā (meditative visualization) on Shiva’s auspicious divine form is emphasized for practitioners, while advanced yogins pursue niṣkala-darśana—formless realization aligned with Pāśupata yoga’s inward dissolution of limitations.