अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
आदिकर्ता च भूतानां संहर्ता परिपालकः तस्मान्महेश्वरो देवो ब्रह्मणो ऽधिपतिः शिवः
ādikartā ca bhūtānāṃ saṃhartā paripālakaḥ tasmānmaheśvaro devo brahmaṇo 'dhipatiḥ śivaḥ
Dialah pencipta asal segala makhluk, pemelihara, dan juga pelebur. Maka Maheshvara—Shiva, Sang Dewa—berdiri sebagai penguasa bahkan atas Brahmā.
Suta Goswami (narrating the Linga Purana teaching to the sages at Naimisharanya)
It establishes Shiva as the supreme Pati who governs creation, preservation, and dissolution—so Linga-worship is directed to the ultimate source and controller of all cosmic functions, not merely a sectarian deity.
Shiva-tattva is presented as the transcendent Lord who performs (or authorizes) srishti, sthiti, and samhāra, and who is the adhīpati even of Brahmā—indicating absolute sovereignty and ontological supremacy.
The verse primarily highlights the tattva (principle) behind practice: in Pashupata-oriented sadhana, the yogin anchors devotion and meditation on Shiva as Pati, the inner ruler of all processes, which supports detachment from pasha (bondage) and steadiness in japa/dhyana.