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
Ada Bhūrloka, kemudian Bhuvarloka dan Svarga; demikian juga Maharloka, Janaloka, Tapoloka dan Satyaloka. Melampaui semuanya ialah alam Viṣṇu; namun bahkan alam itu pun berada di bawah Yang Mahatinggi, Tuhan transenden (Pati), Śiva, yang melampaui segala loka.
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.