Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
योगिनां निष्कलो देवो ज्ञानिनां च जगन्मयः त्रिविधं परमेशस्य वपुर्लोके प्रशस्यते
yogināṃ niṣkalo devo jñānināṃ ca jaganmayaḥ trividhaṃ parameśasya vapurloke praśasyate
ヨーギーにとって、デーヴァは無分・超越の御姿(ニシュカラ)である。真理を知る者にとっては、宇宙そのものの身として遍満する。ゆえに世において、至上主パラメーシュヴァラは三種の御身を有すると讃えられる。
Suta Goswami (narrating to the sages of Naimisharanya)
It establishes why the Liṅga can be worshipped both as the transcendent, formless Pati (niṣkala) and as the immanent Lord present in all beings (jaganmaya), supporting multiple valid modes of Liṅga-upāsanā.
It presents Shiva as simultaneously beyond parts and attributes for the yogin’s absorption, and as the universe-filled reality for the jñānin’s insight—indicating a threefold way the one Parameśvara is understood and praised.
Yogically, it points to nirvikalpa-dhyāna on niṣkala Shiva; ritually, it supports Liṅga-pūjā where the same Lord is invoked as both transcendent (Pati) and immanent within all forms, guiding the pashu from pāśa toward liberation.