Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
प्रकृतिस्तस्य पत्नी च पुरुषो लिङ्गमुच्यते वक्त्राद्वै ब्राह्मणाः सर्वे ब्रह्मा च भगवान्प्रभुः
prakṛtistasya patnī ca puruṣo liṅgamucyate vaktrādvai brāhmaṇāḥ sarve brahmā ca bhagavānprabhuḥ
Prakṛti diisytiharkan sebagai permaisuri-Nya, dan Puruṣa disebut sebagai Liṅga—tanda tertinggi. Dari mulut-Nya, sesungguhnya, lahirlah semua Brāhmaṇa; dan Brahmā, Bhagavān yang mulia, Sang Penguasa, juga lahir di sana.
Suta Goswami (narrating the Purva-Bhaga account of creation and manifestation to the sages of Naimisharanya)
It frames the Liṅga as Puruṣa—pure consciousness—while Prakṛti is His Śakti; thus worship of the Liṅga is worship of Śiva as Pati, the transcendent principle behind creation.
Śiva-tattva is indicated as Puruṣa identified with the Liṅga, the supreme sign beyond form, while Prakṛti functions as His power (Śakti) through which manifestation proceeds.
The verse supports Liṅga-upāsanā grounded in tattva-jñāna: meditating on the Liṅga as Puruṣa (Pati) and recognizing Prakṛti as Śakti—an inner alignment foundational to Pāśupata-oriented contemplation and Śiva-pūjā.