अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
लयश्चैव तथान्योन्यम् आन्द्यन्तम् इति कीर्तितम् सर्गस्य प्रतिसर्गस्य स्थितेः कर्ता महेश्वरः
layaścaiva tathānyonyam āndyantam iti kīrtitam sargasya pratisargasya sthiteḥ kartā maheśvaraḥ
ການລະລາຍ (ລະຍະ), ການພຶງພາອາໄສກັນ, ແລະ ຕົ້ນ-ທ້າຍ ໄດ້ຖືກປະກາດໄວ້ດັ່ງນີ້. ພຣະມະເຫສະວະຣະ ແມ່ນຜູ້ກະທໍາແຫ່ງການສ້າງ (ສັກກະ), ການສ້າງຄືນ (ປະຕິສັກກະ), ແລະ ການດໍາລົງຮັກສາ (ສະຖິຕິ).
Suta Goswami (narrating to the sages of Naimisharanya)
It establishes Maheshvara as the supreme agent behind creation, re-creation, and sustenance; therefore Linga worship is directed to the transcendent Pati who governs all cosmic functions, not merely a localized deity.
Shiva-tattva is presented as sovereign agency (kartṛtva): Maheshvara presides over sarga, pratisarga, and sthiti, while also encompassing laya and the polarity of beginning-and-end—showing Him as the ground of all cycles and their resolution.
The verse points more to tattva-jñāna than a specific rite: in Pashupata-oriented practice, contemplation of Shiva as Pati over sṛṣṭi–sthiti–laya supports detachment from pasha (bondage) and steadies meditation on the Linga as the cosmic axis.