अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
जगद्योनिं महाभूतं स्थूलं सूक्ष्मं द्विजोत्तमाः विग्रहो जगतां लिङ्गम् अलिङ्गाद् अभवत्स्वयम्
jagadyoniṃ mahābhūtaṃ sthūlaṃ sūkṣmaṃ dvijottamāḥ vigraho jagatāṃ liṅgam aliṅgād abhavatsvayam
ହେ ଦ୍ୱିଜୋତ୍ତମମାନେ, ଯେ ଜଗତର ଯୋନି—ମହାଭୂତ, ସ୍ଥୂଳ ଓ ସୂକ୍ଷ୍ମ—ସେଇ ତତ୍ତ୍ୱ ସ୍ୱୟଂ ଅଲିଙ୍ଗ ଅବସ୍ଥାରୁ ଉଦ୍ଭବିତ ହୋଇ, ସମସ୍ତ ଜଗତର ବିଗ୍ରହରୂପ ଲିଙ୍ଗ ହେଲା।
Suta Goswami (narrating to the sages at Naimisharanya)
It grounds Linga-puja in metaphysics: the Linga is not merely a symbol but the svayambhū manifestation of the cosmic Source (Pati) that supports all worlds, making worship of the Linga a direct approach to Shiva-tattva.
Shiva is presented as both subtle and gross—transcendent as aliṅga (beyond marks) and immanent as liṅga (the mark/form through which the universe is known). This expresses the Siddhantic vision of Pati as simultaneously beyond and within creation.
The verse supports dhyāna in Pashupata-oriented practice: contemplate Shiva as the source of both the subtle (sūkṣma) and gross (sthūla) realms, then focus devotionally on the Linga as the accessible embodied support (ālambana) for worship and meditation.