शिवस्य परापरब्रह्मस्वरूपनिर्णयः / Determination of Śiva as Higher and Lower Brahman
क्षराक्षरात्मकं प्राहुः क्षराक्षरपरं परे । क्षरस्सर्वाणि भूतानि कूटस्थो ऽक्षर उच्यते
kṣarākṣarātmakaṃ prāhuḥ kṣarākṣaraparaṃ pare | kṣarassarvāṇi bhūtāni kūṭastho 'kṣara ucyate
ある者は、至上者は滅するもの(クシャラ)と不滅なるもの(アクシャラ)とから成ると言い、またある者は、その両者を超越すると説く。あらゆる存在は「クシャラ」と呼ばれ、内に住して揺るがぬ不変の実在は「アクシャラ」と呼ばれる。
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
It distinguishes the changing realm of embodied existence (kṣara) from the unchanging inner principle (akṣara), pointing the seeker toward Shiva as the highest Reality who is known as both immanent in creation and transcendent beyond all categories.
Linga worship trains the mind to see Shiva as present within all forms (immanence in the kṣara world) while also indicating the formless, immutable Shiva (akṣara) who transcends name and form—uniting saguna devotion with nirguna realization.
Meditate on the ‘kūṭastha’—the unmoving witness within—while repeating the Panchakshara (Om Namaḥ Śivāya), letting attention withdraw from the perishable stream of thoughts to the imperishable presence of Shiva.