Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
भूर्लोको ऽथ भुवर्लोकः स्वर्लोकश् च महस् तथा जनस्तपश् च सत्यं च विष्णुलोकस्ततः परम्
bhūrloko 'tha bhuvarlokaḥ svarlokaś ca mahas tathā janastapaś ca satyaṃ ca viṣṇulokastataḥ param
भूर्लोक, मग भुवर्लोक आणि स्वर्लोक; तसेच महर्लोक, जनलोक, तपोलोक आणि सत्यलोक—यांच्या पलीकडे विष्णुलोक आहे।
Suta Goswami (narrating the Linga Purana to the sages of Naimisharanya)
It frames Linga-puja as worship of the transcendent Pati (Śiva) who surpasses all graded worlds; the devotee’s aim is not merely heavenly ascent but liberation beyond cosmic realms.
By listing all lokas and then indicating a ‘beyond,’ it implies Śiva-tattva as supracosmic—greater than any created realm and the final refuge of the pashu (soul) when pasha (bondage) is cut.
The verse supports Pashupata-oriented inner ascent: through Shiva-bhakti, mantra, and meditative withdrawal from loka-identifications, the seeker aims for the state beyond all worlds rather than temporary heavenly results.