अग्नित्रय-पितृवंश-रुद्रसृष्टि-वैराग्योपदेशः
तमसा कालरुद्राख्यं रजसा कनकाण्डजम् सत्त्वेन सर्वगं विष्णुं निर्गुणत्वे महेश्वरम्
tamasā kālarudrākhyaṃ rajasā kanakāṇḍajam sattvena sarvagaṃ viṣṇuṃ nirguṇatve maheśvaram
தமோகுணத்தில் அவர் ‘காலருத்ரன்’; ரஜோகுணத்தில் ‘கனகாண்டஜன்’ (ஹிரண்யகர்ப-பிரம்மா); சத்த்வகுணத்தில் அனைத்திலும் பரவும் ‘விஷ்ணு’; நிர்குணத் தத்துவத்தில் அவர் ‘மகேஸ்வரன்’—குணங்களைத் தாண்டிய பரம பதி।
Suta Goswami (narrating Linga Purana doctrine to the sages of Naimisharanya)
It grounds Liṅga-pūjā in the highest theology: the Liṅga signifies Maheśvara as nirguṇa Pati, while Brahmā, Viṣṇu, and Rudra are His guṇa-conditioned modes of cosmic function.
Śiva-tattva is presented as beyond the three guṇas (nirguṇa), yet capable of appearing through them as Time-Rudra (tamas), Hiraṇyagarbha/Brahmā (rajas), and all-pervading Viṣṇu (sattva)—showing Pati’s transcendence and immanence.
The takeaway aligns with Pāśupata orientation: meditate on the guṇa-transcendent Pati (Maheśvara) while recognizing guṇa-driven bondage (pāśa) in the pashu; worship the Liṅga as the nirguṇa support for liberation.