Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
एवमाहुस्तथान्ये च सर्वे वेदार्थतत्त्वगाः हृदि संसारिणां साक्षात् सकलः परमेश्वरः
evamāhustathānye ca sarve vedārthatattvagāḥ hṛdi saṃsāriṇāṃ sākṣāt sakalaḥ parameśvaraḥ
かく彼らは説く——他の者たちもまた同様に——ヴェーダの真義に到達したすべての人々は言う。輪廻に縛られた有身の衆生の心中に、至上主パラメーシュヴァラは、具相の円満なる姿(サカラ)として、直に現前しておられる。
Suta Goswami (narrating the doctrinal conclusion to the sages at Naimisharanya)
It grounds outer Linga-puja in inner realization: the Linga signifies Parameśvara who is directly present in the devotee’s heart, so worship is both external (arca) and internal (dhyāna/antaryāga).
Shiva is presented as Pati who abides within the bound pashu in saṃsāra as the immediate, manifest Lord—“sakala,” i.e., the complete Godhead with attributes and Śakti, accessible to realization.
An inward Pāśupata-oriented discipline is implied: heart-centered contemplation (hṛd-dhyāna) and recognition of the indwelling Lord as the core of japa, dhyāna, and inner worship.