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
ଜୀବ ନୁହେଁ, ପ୍ରକୃତି ନୁହେଁ, ସତ୍ତ୍ୱ-ରଜ-ତମ ଗୁଣ ମଧ୍ୟ ନୁହେଁ; ମହତ୍ ନୁହେଁ, ଅହଂକାର ନୁହେଁ, ତନ୍ମାତ୍ରା ଓ ଇନ୍ଦ୍ରିୟମାନେ ମଧ୍ୟ ନୁହେଁ—ପରମେଶ୍ୱର। ଏସବୁ ପାଶ (ବନ୍ଧନ); ପରମ ପତି କେବଳ ଶିବ।
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.