Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
एतत्कालान्तरं ज्ञेयम् अहर्वै पारमेश्वरम् रात्रिश्चैतावती ज्ञेया परमेशस्य कृत्स्नशः
etatkālāntaraṃ jñeyam aharvai pārameśvaram rātriścaitāvatī jñeyā parameśasya kṛtsnaśaḥ
Selang masa ini hendaklah diketahui sebagai “siang” Parameśvara; dan “malam” dengan ukuran yang sama juga hendaklah diketahui—demikianlah lengkapnya siang dan malam Tuhan Yang Maha Tinggi.
Suta Goswami (narrating to the sages of Naimisharanya)
It frames Śiva (Parameśvara) as the cosmic regulator of time itself; Linga worship here becomes contemplation of the Pati as the ground of all cycles (day/night), not merely a worldly deity within time.
Śiva-tattva is presented as Parameśvara whose ‘day’ and ‘night’ define cosmic measures; the Lord is the sovereign Pati who orders kāla, while the paśu (soul) experiences time under pāśa (bondage).
A meditative discipline is implied: kāla-anusandhāna—contemplating the Lord as Time—supporting Pāśupata-oriented inward worship where the aspirant aligns awareness with Mahādeva’s cosmic rhythm.