अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
पञ्च बुद्धीन्द्रियाण्यस्य पञ्च कर्मेन्द्रियाणि तु शब्दादीनामवाप्त्यर्थं मनश्चैवोभयात्मकम्
pañca buddhīndriyāṇyasya pañca karmendriyāṇi tu śabdādīnāmavāptyarthaṃ manaścaivobhayātmakam
ଏହି ଦେହଧାରୀର ପାଞ୍ଚ ଜ୍ଞାନେନ୍ଦ୍ରିୟ ଓ ପାଞ୍ଚ କର୍ମେନ୍ଦ୍ରିୟ ଅଛି; ମନ ଉଭୟାତ୍ମକ ହୋଇ ଶବ୍ଦାଦି ବିଷୟ ଗ୍ରହଣର ସାଧନ। ପ୍ରକୃତି-କ୍ଷେତ୍ରରେ ପଶୁ ଏହି କରଣମାନେ ଦ୍ୱାରା ଅନୁଭବ କରେ, ପାଶ-ମୋକ୍ଷ ପାଇଁ ପତି ଶିବଙ୍କୁ ନ ମୁହଁ ଫେରାଏ ପର୍ଯ୍ୟନ୍ତ।
Suta Goswami (narrating the cosmological-philosophical account as received in the Purana)
It frames why sense-control and mind-discipline are essential for Linga-puja: the worshipper withdraws the jñānendriyas and karmendriyas from sound and other objects and reorients the mind toward Śiva (Pati).
By implication it distinguishes Śiva as Pati—beyond the sensory-mind complex—while the pashu experiences the world through mind and senses; liberation comes by turning from these instruments to Śiva-tattva.
Indriya-nigraha (restraint of the senses) and manonigraha (mastery of mind), foundational to Pāśupata-oriented sādhana and to focused dhyāna during Linga-puja.