अध्याय ९६: शरभ-प्रादुर्भावः, नृसिंह-दर्पशमनम्, विष्णोः शिवस्तुतिः, फलश्रुति
न तद्धिरण्मयं सौम्यं न सौरं नाग्निसंभवम् न तडिच्चन्द्रसदृशम् अनौपम्यं महेश्वरम्
na taddhiraṇmayaṃ saumyaṃ na sauraṃ nāgnisaṃbhavam na taḍiccandrasadṛśam anaupamyaṃ maheśvaram
そのマヘーシュヴァラ(Maheshvara)は黄金の質ではなく、ただ月のように柔和なものでもなく、太陽でもなく、火より生じたものでもない。稲妻にも月にも似ない。主は比類なく、あらゆる類比と尺度を超えておられる。
Suta Goswami (narrating the Linga Purana’s teaching to the sages of Naimisharanya)
It teaches that the Linga points to Maheshvara as an incomparable reality, not reducible to any material brilliance (gold) or cosmic power (sun, moon, fire, lightning); worship is directed to Pati beyond all limiting forms.
Shiva is presented as anaupamya—beyond comparison—transcending elemental origins and celestial analogies, indicating the supreme Pati who is not conditioned by prakriti-based qualities.
A Pashupata-style contemplative focus (dhyana) is implied: negate limiting identifications and meditate on the Linga as the sign of the incomparable Lord, loosening pasha (bondage) upon the pashu (soul).