अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
पञ्च बुद्धीन्द्रियाण्यस्य पञ्च कर्मेन्द्रियाणि तु शब्दादीनामवाप्त्यर्थं मनश्चैवोभयात्मकम्
pañca buddhīndriyāṇyasya pañca karmendriyāṇi tu śabdādīnāmavāptyarthaṃ manaścaivobhayātmakam
Para este ser encarnado há cinco órgãos de percepção e cinco órgãos de ação; e também a mente (manas)—de natureza dupla—serve como meio para apreender o som e os demais objetos dos sentidos. Assim, no campo da prakṛti, o paśu (alma individual) experiencia por esses instrumentos, até voltar-se para Pati, Śiva, para libertar-se do pāśa (vínculo).
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.