प्रणवविभागः—वेदस्वरूपत्वं लिङ्गे च प्रतिष्ठा
The Division of Oṃ, Its Vedic Forms, and Its Placement in the Liṅga
तत्त्वादपि परं तत्त्वमतत्त्वं परमार्थतः । कारणेषु त्रयातीतान्मायाविक्षोभकारणात्
tattvādapi paraṃ tattvamatattvaṃ paramārthataḥ | kāraṇeṣu trayātītānmāyāvikṣobhakāraṇāt
Menurut kebenaran tertinggi, Dia ialah Hakikat yang melampaui bahkan segala tattva—‘atattva’, yang melampaui segala penggolongan. Dia berada di luar tiga prinsip sebab, dan Dialah punca yang menggetarkan Māyā (vikṣobha) lalu memulakan penzahiran.
Suta Goswami (narrating the Vāyavīya philosophical teaching to the sages of Naimisharanya)
Tattva Level: pati
Shiva Form: Sadāśiva
Role: teaching
Cosmic Event: kalpa-level manifestation implied (māyā-vikṣobha initiating sṛṣṭi)
It declares Shiva as Pati—the Absolute who is beyond all tattva-categories and even beyond causal triads—yet who initiates manifestation by activating Māyā; liberation comes from knowing Him as transcendent to bondage (pāśa).
Though Shiva is described as beyond all categories (atattva), devotees approach Him through saguna supports like the Śiva-liṅga; the liṅga is a meditative symbol pointing to the formless Supreme who also governs Māyā and creation.
Contemplate Shiva as the Supreme beyond tattvas while japa of the Pañcākṣarī (Om Namaḥ Śivāya) is performed; maintain purity with bhasma (tripuṇḍra) and steady yoga-like attention to rise beyond Māyā’s agitation.