Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
तमेकमाहुर्द्विगुणं च केचित् केचित्तमाहुस्त्रिगुणात्मकं च ऊचुस् तथा तं च शिवं तथान्ये संसारिणं वेदविदो वदन्ति
tamekamāhurdviguṇaṃ ca kecit kecittamāhustriguṇātmakaṃ ca ūcus tathā taṃ ca śivaṃ tathānye saṃsāriṇaṃ vedavido vadanti
ຜູ້ຮູ້ເວດາກ່າວເຖິງພຣະອົງຫຼາຍວິທີ: ບາງຄົນກ່າວວ່າພຣະອົງເປັນອົງດຽວ; ບາງຄົນອະທິບາຍວ່າມີພະລັງສອງປະການ; ອື່ນໆເອີ້ນວ່າມີສະພາບແຫ່ງສາມກຸນ. ບາງຄົນປະກາດວ່າເປັນພຣະສິວະ, ແຕ່ບາງຄົນກໍກ່າວວ່າພຣະອົງເຄື່ອນໄຫວໃນສັງສານ—ດັ່ງນີ້ນັກຮຽນຮູ້ກ່າວຕາມທັດສະນະຂອງຕົນ।
Suta Goswami (narrating to the sages at Naimisharanya, summarizing Vedic viewpoints)
It explains why the Linga can be worshipped as the One Supreme (Pati) even when scriptures describe Him with different attributes—devotees fix the mind on Shiva as the single reality behind all names and guṇic descriptions.
It presents Shiva as ultimately One, yet spoken of as dviguṇa or triguṇātmaka from relative standpoints—Shaiva Siddhanta reads this as the difference between Shiva’s transcendent nature (beyond guṇas) and His immanent governance of guṇas for the sake of pashus bound by pāśa.
The takeaway is yogic discernment (viveka) used in Pāśupata-oriented contemplation: do not mistake guṇic manifestations for the Lord’s essence; meditate on Shiva as Pati who rules saṃsāra without being bound by it.