Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
गन्धवर्णरसैर् हीनं शब्दस्पर्शविवर्जितम् अजरं ध्रुवमक्षय्यं नित्यं स्वात्मन्यवस्थितम्
gandhavarṇarasair hīnaṃ śabdasparśavivarjitam ajaraṃ dhruvamakṣayyaṃ nityaṃ svātmanyavasthitam
ସେ ଗନ୍ଧ, ବର୍ଣ୍ଣ ଓ ରସରୁ ହୀନ, ଶବ୍ଦ ଓ ସ୍ପର୍ଶରୁ ମଧ୍ୟ ବିବର୍ଜିତ। ସେ ଅଜର, ଧ୍ରୁବ, ଅକ୍ଷୟ, ନିତ୍ୟ; ନିଜ ସ୍ୱାତ୍ମସ୍ୱରୂପରେ ଅବସ୍ଥିତ ଶିବ—ପତି—ଇନ୍ଦ୍ରିୟଗ୍ରାହ୍ୟତା ଓ ପାଶବନ୍ଧନର ଅତୀତ।
Suta Goswami (narrating the Linga Purana teaching to the sages at Naimisharanya)
It establishes that the Linga ultimately signifies Śiva beyond sensory qualities; the external worship (bāhya-pūjā) is meant to lead the devotee toward inner realization of the imperishable Pati.
Śiva is presented as nirguṇa—beyond smell, colour, taste, sound, and touch—yet eternally self-established (svātmany avasthita), indicating the independent, unconditioned reality of Pati distinct from paśu and pāśa.
A Pāśupata-oriented meditation is implied: withdraw attention from the senses (pratyāhāra) and contemplate the steady, undecaying Śiva within, letting Linga-pūjā mature into inner dhyāna on nirguṇa Shiva.