प्रणवविभागः—वेदस्वरूपत्वं लिङ्गे च प्रतिष्ठा
The Division of Oṃ, Its Vedic Forms, and Its Placement in the Liṅga
तत्त्वादपि परं तत्त्वमतत्त्वं परमार्थतः । कारणेषु त्रयातीतान्मायाविक्षोभकारणात्
tattvādapi paraṃ tattvamatattvaṃ paramārthataḥ | kāraṇeṣu trayātītānmāyāvikṣobhakāraṇāt
ಪರಮಾರ್ಥತಃ ಆತನು ತತ್ತ್ವಗಳಿಗಿಂತಲೂ ಪರವಾದ ಪರತತ್ತ್ವ—‘ಅತತ್ತ್ವ’ ಸ್ವರೂಪ; ತ್ರಿವಿಧ ಕಾರಣತತ್ತ್ವಗಳನ್ನು ಮೀರಿ, ಮಾಯೆಯನ್ನು ವಿಕ್ಷೋಭಗೊಳಿಸುವ ಮೂಲಕಾರಣವೂ ಆತನೇ.
Suta Goswami (narrating the Vāyavīya philosophical teaching to the sages of Naimisharanya)
Tattva Level: pati
Shiva Form: Sadāśiva
Role: teaching
Cosmic Event: kalpa-level manifestation implied (māyā-vikṣobha initiating sṛṣṭi)
It declares Shiva as Pati—the Absolute who is beyond all tattva-categories and even beyond causal triads—yet who initiates manifestation by activating Māyā; liberation comes from knowing Him as transcendent to bondage (pāśa).
Though Shiva is described as beyond all categories (atattva), devotees approach Him through saguna supports like the Śiva-liṅga; the liṅga is a meditative symbol pointing to the formless Supreme who also governs Māyā and creation.
Contemplate Shiva as the Supreme beyond tattvas while japa of the Pañcākṣarī (Om Namaḥ Śivāya) is performed; maintain purity with bhasma (tripuṇḍra) and steady yoga-like attention to rise beyond Māyā’s agitation.