Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
यथा शिवस् तथा देवी यथा देवी तथा शिवः तस्मादभेदबुद्ध्यैव सप्तविंशत्प्रभेदतः
yathā śivas tathā devī yathā devī tathā śivaḥ tasmādabhedabuddhyaiva saptaviṃśatprabhedataḥ
Assim como é Śiva, assim é a Deusa; e assim como é a Deusa, assim é Śiva. Portanto, deve-se manter a compreensão de sua não-diferença, ainda que sejam descritos por meio das vinte e sete classificações.
Suta Goswami (narrating the Purana’s doctrine to the sages of Naimisharanya)
It establishes that worship of the Linga is worship of the one reality that is simultaneously Shiva (Pati) and Shakti (Devi); the devotee should perform puja with abheda-buddhi, not as two competing deities.
Shiva-tattva is presented as inseparable from Shakti—Shiva is not a solitary principle but the same supreme reality expressed with power (Shakti); distinctions are pedagogical, while the truth is non-difference.
The key practice is abheda-buddhi (non-dual contemplation) during puja and Pashupata-oriented meditation—seeing beyond enumerated categories into the unity of Pati with Shakti, which loosens pasha (bondage) for the pashu (soul).