Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
अर्थो विचारतो नास्तीत्य् अन्ये तत्त्वार्थवेदिनः निष्कलः सकलश्चेति सर्वं शिवमयं ततः
artho vicārato nāstīty anye tattvārthavedinaḥ niṣkalaḥ sakalaśceti sarvaṃ śivamayaṃ tataḥ
また別の者たち—タットヴァの真義を知る者—は言う。「究極の分別によって観ずれば、別個の『対象』など真に存在しない。」ゆえに、無分のニシュカラとしても、有分に顕れるサカラとしても、すべてはただシヴァに満ちている。
Suta Goswami (narrating the doctrinal teaching within the Purva-Bhaga discourse)
It frames Linga worship as contemplation of Shiva’s two modes—niṣkala (transcendent) and sakala (manifest)—so the devotee learns to see every form and rite as Śivamaya rather than as a separate object.
Shiva-tattva is presented as the sole pervasive reality: beyond parts and qualities as niṣkala, and yet present in all names and forms as sakala—hence no independent ‘artha’ stands apart from Shiva.
Vicāra (discriminative inquiry) is implied as a yogic aid: by analyzing perceived objects as non-separate from Pati (Shiva), the pashu loosens pasha (bondage) and stabilizes devotion during Linga-puja.