ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
न जीवः प्रकृतिः सत्त्वं रजश्चाथ तमः पुनः महांस्तथाभिमानश् च तन्मात्राणीन्द्रियाणि च
na jīvaḥ prakṛtiḥ sattvaṃ rajaścātha tamaḥ punaḥ mahāṃstathābhimānaś ca tanmātrāṇīndriyāṇi ca
Bukanlah jiwa individu (paśu), bukan Prakṛti, bukan pula tiga guṇa—sattva, rajas, dan tamas; bukan Mahat, bukan ahaṅkāra, bukan juga tanmātra dan indriya—semuanya itu Tuhan Yang Tertinggi. Semua ini termasuk dalam pāśa, medan keterikatan; hanya Śiva sahaja Pati yang melampaui segalanya.
Suta Goswami (narrating the doctrine to the sages of Naimisharanya)
It clarifies that the worshipped reality in the Liṅga is not any created principle—jīva, guṇas, mind-cosmos (Mahat), ego, or senses—but Śiva as Pati, beyond pāśa; Liṅga-pūjā is thus directed to the transcendent Lord who releases the pashu from bondage.
By negation (neti-style), it separates Śiva from all evolutes of Prakṛti, presenting Śiva-tattva as supra-cosmic, not reducible to guṇas or inner instruments, and therefore uniquely capable of granting mokṣa.
The takeaway aligns with Pāśupata/Shaiva discipline: practice discrimination (viveka) that the tattvas are pāśa, and stabilize devotion and meditation on Śiva-as-Pati (often through Liṅga-dhyāna and mantra) rather than identifying with guṇas, ego, or senses.