Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
पर्यायवाचकैः शब्दैस् तत्त्वम् आद्यम् अनुत्तमम् व्याख्यातं तत्त्वभावज्ञैर् देवसद्भावचेतकैः
paryāyavācakaiḥ śabdais tattvam ādyam anuttamam vyākhyātaṃ tattvabhāvajñair devasadbhāvacetakaiḥ
पर्यायवाची शब्दांनी, तत्त्वभाव जाणणारे व देवसद्भावात चित्त ठेवणारे महात्मे आद्य व अनुत्तम तत्त्व स्पष्ट करतात, जेणेकरून केवळ नावांपलीकडे शिव—पति—चा बोध होईल.
Suta Goswami (narrating the Purana to the sages of Naimisharanya)
It emphasizes that Linga worship is rooted in right understanding: the Supreme Shiva-tattva is taught through many synonymous names, guiding the devotee from outer designation (nāma) to inner realization of Pati.
Shiva-tattva is presented as ādi (primordial) and anuttama (unsurpassed), knowable not by one label but through many epithets interpreted by tattva-knowers whose awareness is aligned with divine truth.
It points to tattva-vicāra (discriminative contemplation) as the inner discipline supporting puja and japa—using names and attributes as aids to realize Pati beyond pasha-bound cognition of the pashu.