आभ्यन्तरध्यान-तत्त्वगणना-चतुर्व्यूहयोगः
Adhyaya 28
मनश् च पञ्च भूतानि शिवः षड्विंशकस्ततः स एव भर्ता कर्ता च विधेरपि महेश्वरः
manaś ca pañca bhūtāni śivaḥ ṣaḍviṃśakastataḥ sa eva bhartā kartā ca vidherapi maheśvaraḥ
मनश्च पञ्च भूतानि तत्त्वेषु षड्विंशके। ततोऽतिरिक्तः शिव एव; स एव भर्ता कर्ता च विधेरपि महेश्वरः॥
Suta Goswami
It establishes Shiva as the transcendent Pati beyond mind and the elements; therefore, Linga-worship is directed to the Supreme Lord who sustains and empowers all cosmic functions, not merely to a material symbol.
Shiva is presented as Maheshvara who stands beyond the tattva-aggregate (including mind and the five elements) and yet remains the inner agent—supporting and enabling even Brahmā’s creative role—showing both transcendence and immanence.
The verse points to Pashupata-style inner discipline: withdrawing from identification with mind and the bhūtas (elements) and fixing awareness on Shiva as Pati, the true kartā and bhartā, which supports Linga-dhyāna and Shiva-upāsanā.