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
மனம் மற்றும் ஐந்து மகாபூதங்கள்—இவை அனைத்தும் ஷட்விம்ஶதி தத்துவங்களுக்குள் அடங்கும்; அவற்றிற்கு அப்பால் சிவன் நிற்கிறான். அவனே மகேஸ்வரன்—பிரம்மாவின் படைப்புச் சட்டத்திற்கும்—தாங்குபவனும் செய்பவனும் ஆவான்.
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.