Adhyaya 35 — दधीचि-क्षुप-युद्धम्, भार्गवोपदेशः, मृतसंजीवनी (त्र्यम्बक) मन्त्रः
महदादिविशेषान्तविकल्पस्यापि सुव्रत विष्णोः पितामहस्यापि मुनीनां च महामुने
mahadādiviśeṣāntavikalpasyāpi suvrata viṣṇoḥ pitāmahasyāpi munīnāṃ ca mahāmune
Ó tu de excelentes votos, mesmo todo o alcance das distinções conceituais—desde Mahat até o último dos particulares—permanece além de qualquer cômputo pleno; assim também para Viṣṇu, para Pitāmaha (Brahmā) e até para os munis, ó grande vidente. Por isso, o Pati supremo, Śiva, transcende todos os tattva e as construções da mente.
Suta Goswami (narrating the teaching within the Linga Purana discourse)
It frames Linga worship as devotion to Pati (Śiva) who transcends the entire tattva-chain—from Mahat to the smallest particulars—so the Linga is revered as the sign of the Transcendent, not merely a created form.
By stating that even Viṣṇu, Brahmā, and the munis cannot fully delimit the vikalpa-span of tattvas, it implies Śiva as the supreme Reality beyond conceptual thought and beyond the measurable categories of creation.
The takeaway aligns with Pāśupata Yoga: reduction of vikalpa (conceptual proliferation) and turning the pashu (soul) away from pasha (bondage of tattvas) toward direct contemplation of Pati through Linga-upāsanā.