Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
दृश्यते श्रूयते यद्यत् तत्तद्विद्धि शिवात्मकम् भेदो जनानां लोके ऽस्मिन् प्रतिभासो विचारतः
dṛśyate śrūyate yadyat tattadviddhi śivātmakam bhedo janānāṃ loke 'smin pratibhāso vicārataḥ
Apa jua yang dilihat dan apa jua yang didengar—ketahuilah semuanya itu bersifat Śiva. Rasa perbezaan antara manusia di dunia ini hanyalah penampakan semata, apabila ditimbang dengan viveka (pembezaan sejati).
Suta Goswami (narrating the Linga Purana teaching to the sages of Naimisharanya)
It frames Linga-worship as training the gaze (darśana) and hearing (śravaṇa) to recognize all experience as Śiva-pervaded; the Linga becomes the focal symbol for this all-inclusive Shiva-consciousness.
Śiva is presented as the inner essence (śivātmakatva) of everything perceived and known; perceived plurality is a pratibhāsa (mere appearance) dissolved by vicāra (discriminative inquiry).
Viveka-based contemplation aligned with Pāśupata yoga: repeatedly discerning Pati (Śiva) as the ground of all perceptions, weakening pasha (bondage) born from bheda-buddhi (notion of separateness) in the pashu (bound soul).