एकार्णव-सृष्टिक्रमः, ब्रह्म-विष्णु-परस्परप्रवेशः, शिवस्य आगमनं च
द्विविधं चैवमात्मानं प्रविभज्य व्यवस्थितः निष्कलस्तत्र यो ऽव्यक्तः सकलश् च महेश्वरः
dvividhaṃ caivamātmānaṃ pravibhajya vyavasthitaḥ niṣkalastatra yo 'vyaktaḥ sakalaś ca maheśvaraḥ
Demikianlah Dia membahagikan Diri-Nya sebagai dua dan bersemayam teguh: sebagai Niṣkala, tanpa bahagian dan tidak termanifest; dan juga sebagai Sakala, Tuhan yang berwujud dan termanifest—Maheśvara.
Suta Goswami (narrating the doctrine as received in the Purana’s discourse)
It grounds Linga worship in the key Shaiva principle that Shiva is both Niṣkala (formless, unmanifest) and Sakala (with form, accessible to devotion). The Linga functions as the worship-symbol that bridges these two modes.
It presents Shiva as Maheshvara who remains one yet is understood in two aspects: Niṣkala (avyakta, beyond attributes and parts) and Sakala (manifest, endowed with knowable qualities for grace and governance).
The verse supports a twofold upāsanā: meditative realization of the Niṣkala Shiva (inner contemplation in Pashupata-oriented yoga) alongside Sakala worship through pūjā of the Lord’s manifest presence (especially via the Linga).