Adhyaya 71: पुरत्रयवृत्तान्तः—ब्रह्मवरदानम्, मयकृतत्रिपुर-निर्माणम्, विष्णुमाया-धर्मविघ्नः, शिवस्तुति, त्रिपुरदाहोपक्रमः
दृष्टं श्रुतं स्थितं सर्वं जायमानं जगद्गुरो अणोरल्पतरं प्राहुर् महतो ऽपि महत्तरम्
dṛṣṭaṃ śrutaṃ sthitaṃ sarvaṃ jāyamānaṃ jagadguro aṇoralpataraṃ prāhur mahato 'pi mahattaram
Wahai Jagadguru, segala yang dilihat dan didengar—segala yang kekal dan segala yang lahir—para bijaksana menyatakan bahawa Engkau lebih halus daripada yang paling halus dan lebih agung daripada yang paling agung; kerana Engkau ialah Pati, melampaui segala ukuran.
Suta Goswami (narrating the doctrine of Shiva-tattva to the sages of Naimisharanya)
It frames the Linga as the sign of the immeasurable Pati—present in all that is manifest, yet beyond sensory and conceptual limits—so worship shifts from mere form to realizing Shiva’s all-pervasive transcendence.
Shiva is described as simultaneously immanent in all phenomena (seen, heard, abiding, arising) and transcendent—subtler than the atom and vaster than the greatest—thus surpassing all finite measures that bind the pashu.
The takeaway aligns with Pashupata Yoga: cultivate inward subtlety (dhyana on the subtlest) while expanding awareness to the all-pervasive Lord, using Linga-upasana as the support for dissolving pasha (bondage).