Shiva Purana — Vayaviya Samhita, Shloka 60
पशुपाशपतिज्ञान-प्राप्तिः
Acquisition of Paśupati–Pāśa Knowledge
स पश्यति शरीरं तच्छरीरं तन्न पश्यति । तौ पश्यति परः कश्चित्तावुभौ तं न पश्यतः
sa paśyati śarīraṃ taccharīraṃ tanna paśyati | tau paśyati paraḥ kaścittāvubhau taṃ na paśyataḥ
彼は身体を見ているが、その身体は彼を見ない。だが、さらに高き別の者がその両者を見ている――しかるにその二つ、知る者と知られる身体とは、かの御方（至上の見者）を見ない。
Suta Goswami (narrating the Vayu Samhita’s philosophical teaching to the sages at Naimisharanya)
Tattva Level: pati
Shiva Form: Dakṣiṇāmūrti
Role: teaching
FAQs
It distinguishes the seen body from the seer (the jīva) and points beyond both to the Supreme Witness—Shiva as Pati—who alone fully knows seer and seen, leading the soul toward liberation when recognized.
Linga-worship trains attention away from the merely visible (the body and its identities) toward the unseen Witness. Saguna Shiva (as Linga/Īśvara) becomes the accessible focus through which the devotee realizes the transcendent Seer beyond subject and object.
Practice witness-meditation (sākṣī-bhāva) with japa of the Panchakshara—"Om Namah Shivaya"—while applying bhasma (Tripundra) to remember: the body is seen, but Shiva is the Supreme Seer.