Vibhaga 1, Adhyaya 74 — ब्रह्मप्रोक्तलिङ्गार्चनविधिः
Materials, Classes, and Fruits of Linga-Worship
सर्वेषामेव मर्त्यानां विभोर्दिव्यं वपुः शुभम् सकलं भावनायोग्यं योगिनामेव निष्कलम्
sarveṣāmeva martyānāṃ vibhordivyaṃ vapuḥ śubham sakalaṃ bhāvanāyogyaṃ yogināmeva niṣkalam
Для всех смертных божественный и благой облик Владыки следует постигать как «сакала» (имеющий части), пригодный для созерцательной медитации; но лишь для йогинов тот же Владыка осуществляется как «нишкала» (без частей), превыше всех ограничивающих признаков.
Suta Goswami
It frames Linga-upāsanā as a bridge: devotees begin with the sakala (iconic, meditable) form of Pati (Shiva), and mature toward the niṣkala reality indicated by the Linga—beyond form yet present in all.
Shiva-tattva is presented as twofold in approach: sakala for bhāvanā (devotional-yogic contemplation accessible to embodied pashus), and niṣkala for yogic realization where Pāśa (bondage) is transcended and Pati is known as attributeless consciousness.
Bhāvanā (meditative visualization) on Shiva’s auspicious divine form is emphasized for practitioners, while advanced yogins pursue niṣkala-darśana—formless realization aligned with Pāśupata yoga’s inward dissolution of limitations.