Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
निष्कलं प्रथमं चैकं ततः सकलनिष्कलम् तृतीयं सकलं चैव नान्यथेति द्विजोत्तमाः
niṣkalaṃ prathamaṃ caikaṃ tataḥ sakalaniṣkalam tṛtīyaṃ sakalaṃ caiva nānyatheti dvijottamāḥ
おお、二度生まれの中の最勝者よ。第一は唯一の無分の実在(ニシュカラ)。次に、具相にして離相でもあるもの(サカラ=ニシュカラ)。第三は全く具相なるもの(サカラ)。これ以外ではない。
Suta Goswami (narrating Shiva-tattva classification to the sages of Naimisharanya)
It frames Linga worship as a graded approach: the Linga can be contemplated as the formless Absolute (niṣkala), as the mysteriously both (sakala–niṣkala), and as the manifest Lord with attributes (sakala), guiding the devotee from symbol to Supreme.
Shiva as Pati is taught in three modes—transcendent and partless, simultaneously transcendent-immanent, and fully immanent with form—so the same Lord can be realized beyond guṇas yet accessible through name, form, and grace.
It supports a meditative sequence used in Shaiva and Pashupata-oriented practice: begin with niṣkala dhyāna (formless absorption), integrate sakala–niṣkala contemplation in the Linga, and culminate in sakala upāsanā through pūjā, mantra, and devotional service.