Shloka 68
Praṇava-Māhātmya and the Twofold Mantra (Sūkṣma–Sthūla) in Śaiva Sādhanā
तदर्वाक्कर्मभोगो हि तदूर्ध्वं ज्ञानभोगकम् । तदर्वाक्कर्ममाया हि ज्ञानमाया तदूर्ध्वकम्
tadarvākkarmabhogo hi tadūrdhvaṃ jñānabhogakam | tadarvākkarmamāyā hi jñānamāyā tadūrdhvakam
その段階より下では、経験とはまさしく業の果を味わうこと（楽も苦も）である。そこより上では、経験は智（ジュニャーナ）より生じた歓喜の味わいとなる。下では業によって縛るマーヤーが働き、上では智によって働くマーヤーが働く。
Suta Goswami
Tattva Level: pasha
Role: teaching
FAQs
It distinguishes two modes of bondage and experience: the lower state dominated by karmic fruition (karma-bhoga) and the higher state where experience is refined by spiritual knowledge (jñāna-bhoga). In Shaiva thought, liberation matures as the soul turns from compulsive action-fruits to Shiva-oriented knowledge that loosens pāśa (bondage).
Linga-worship can begin as karma (ritual action seeking results), but when offered to Saguna Shiva with right understanding, it becomes a vehicle for jñāna—purifying intention and revealing Shiva as Pati (the Lord) beyond māyā. Thus the same practice can lift one from karmamāyā toward jñānamāyā.
Transform karma into jñāna by doing Shiva-pūjā and japa of the Panchākṣarī (Om Namaḥ Śivāya) with contemplative meaning—offering results to Shiva, wearing bhasma and/or rudrākṣa with humility, and meditating on Shiva as the inner witness rather than seeking worldly fruits.