Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
निष्कलं प्रथमं चैकं ततः सकलनिष्कलम् तृतीयं सकलं चैव नान्यथेति द्विजोत्तमाः
niṣkalaṃ prathamaṃ caikaṃ tataḥ sakalaniṣkalam tṛtīyaṃ sakalaṃ caiva nānyatheti dvijottamāḥ
ഹേ ദ്വിജോത്തമരേ, ആദ്യത്തേത് ഏകമായ നിഷ്കലം; തുടർന്ന് സകല-നിഷ്കലം; മൂന്നാമത്തേത് സകലമേ—ഇതല്ലാതെ മറ്റൊന്നുമില്ല.
Suta Goswami (narrating Shiva-tattva classification to the sages of Naimisharanya)
It frames Linga worship as a graded approach: the Linga can be contemplated as the formless Absolute (niṣkala), as the mysteriously both (sakala–niṣkala), and as the manifest Lord with attributes (sakala), guiding the devotee from symbol to Supreme.
Shiva as Pati is taught in three modes—transcendent and partless, simultaneously transcendent-immanent, and fully immanent with form—so the same Lord can be realized beyond guṇas yet accessible through name, form, and grace.
It supports a meditative sequence used in Shaiva and Pashupata-oriented practice: begin with niṣkala dhyāna (formless absorption), integrate sakala–niṣkala contemplation in the Linga, and culminate in sakala upāsanā through pūjā, mantra, and devotional service.