Adhyaya 4: अहोरात्र-युग-मन्वन्तर-कल्पमान तथा प्रलयान्ते सृष्ट्युपक्रमः
साम्ये लयो गुणानां तु तयोर्हेतुर्महेश्वरः लीलया देवदेवेन सर्गास्त्वीदृग्विधाः कृताः
sāmye layo guṇānāṃ tu tayorheturmaheśvaraḥ līlayā devadevena sargāstvīdṛgvidhāḥ kṛtāḥ
குணங்கள் மீண்டும் சமநிலைக்கு வந்தால் அவற்றின் லயம் நிகழ்கிறது; அந்த சமநிலைக்கும் லயத்திற்கும் காரணம் மகேஸ்வரனே. தேவர்களின் தேவனின் லீலையாலே இத்தகைய படைப்புகள் நிகழ்கின்றன.
Suta Goswami (narrating the Purva-Bhaga creation teaching to the sages of Naimisharanya)
It frames Mahādeva (the Linga’s signified Reality) as the sovereign cause behind both manifestation and reabsorption of the guṇas—so Linga-pūjā is worship of the Pati who governs sṛṣṭi and laya beyond prakṛti.
Śiva is presented as Mahēśvara, the independent efficient cause (nimitta) over the guṇas: their balance and dissolution occur under his lordship, indicating transcendence over prakṛti while still directing it through līlā.
The verse points to a Pāśupata-Yogic takeaway: the sādhaka should discern the guṇas as mutable and take refuge in Pati (Śiva) through japa, dhyāna, and Linga-upāsanā to move toward guṇa-śānti (equanimity) and liberation of the paśu from pāśa.