आभ्यन्तरध्यान-तत्त्वगणना-चतुर्व्यूहयोगः
Adhyaya 28
शैलादिरुवाच कालः करोति सकलं कालं कलयते सदा निष्कलं च मनः सर्वं मन्यते सो ऽपि निष्कलः
śailādiruvāca kālaḥ karoti sakalaṃ kālaṃ kalayate sadā niṣkalaṃ ca manaḥ sarvaṃ manyate so 'pi niṣkalaḥ
Śailādi berkata: Waktu menjadikan segala sesuatu tampak dan berbentuk, dan ia sentiasa mengukur serta mematangkan waktu itu sendiri. Namun minda, dalam keseluruhannya, juga membayangkan yang tanpa bentuk (niṣkala). Adapun Dia, Tuhan Tertinggi, sesungguhnya tanpa bentuk—melampaui segala batas bahagian dan ukuran.
Śailādi
It frames the Linga as the meeting-point of sakala (manifest, measurable) and niṣkala (formless, beyond measure), guiding worship from external symbol to realization of the partless Pati (Śiva).
Śiva is presented as niṣkala—beyond the divisions that time imposes—while time governs all formed realities; thus Pati transcends kāla even while enabling the cosmos to appear within it.
A contemplative Pāśupata-oriented practice is implied: withdrawing the pashu (individual self) from mind’s time-bound constructions and meditating on the Niṣkala aspect of Śiva through the Linga.