Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
संसिद्धः कार्यकरणे रुद्रश्चाग्रे ह्यवर्तत तेजसाप्रतिमो धीमान् अव्यक्तः सम्प्रकाशकः
saṃsiddhaḥ kāryakaraṇe rudraścāgre hyavartata tejasāpratimo dhīmān avyaktaḥ samprakāśakaḥ
संसिद्धः कार्यकरणे रुद्रश्चाग्रे ह्यवर्तत। तेजसाप्रतिमो धीमान् अव्यक्तः सम्प्रकाशकः॥
Suta Goswami (narrating the Purana to the sages at Naimisharanya)
It frames Shiva (Rudra) as the primordial, self-luminous source who remains avyakta yet reveals all—supporting Linga worship as reverence to the formless Pati made approachable through the Linga as a sign of manifestation.
Shiva is described as incomparable in tejas, fully capable of all cosmic functions, and fundamentally unmanifest—yet he is the samprakāśaka, the revealer through whom the universe becomes intelligible and manifest.
The verse points to contemplative Pashupata orientation: meditate on the Pati as avyakta (beyond form) and as the inner light (samprakāśa), a doctrinal basis for Linga-upāsanā and inward dhyāna on Shiva’s tejas.