Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
एवमाहुस्तथान्ये च सर्वे वेदार्थतत्त्वगाः हृदि संसारिणां साक्षात् सकलः परमेश्वरः
evamāhustathānye ca sarve vedārthatattvagāḥ hṛdi saṃsāriṇāṃ sākṣāt sakalaḥ parameśvaraḥ
Так говорят они — и другие также — все, кто постиг истинный смысл Вед: в сердце воплощённых существ, связанных круговоротом сансары, Верховный Владыка Парамешвара присутствует непосредственно, в Своём полном (сакала) облике.
Suta Goswami (narrating the doctrinal conclusion to the sages at Naimisharanya)
It grounds outer Linga-puja in inner realization: the Linga signifies Parameśvara who is directly present in the devotee’s heart, so worship is both external (arca) and internal (dhyāna/antaryāga).
Shiva is presented as Pati who abides within the bound pashu in saṃsāra as the immediate, manifest Lord—“sakala,” i.e., the complete Godhead with attributes and Śakti, accessible to realization.
An inward Pāśupata-oriented discipline is implied: heart-centered contemplation (hṛd-dhyāna) and recognition of the indwelling Lord as the core of japa, dhyāna, and inner worship.