Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
यदाप्नोति यदादत्ते यच्चात्ति विषयानयम् यच्चास्य सततं भावस् तस्मादात्मा निरुच्यते
yadāpnoti yadādatte yaccātti viṣayānayam yaccāsya satataṃ bhāvas tasmādātmā nirucyate
ఏది పొందుతుందో, ఏది స్వీకరిస్తుందో, ఏది ఈ విషయాలను అనుభవిస్తుందో, మరియు దాని నిత్య అంతర్భావం ఏదో—అందువల్ల అది ‘ఆత్మ’ అని చెప్పబడుతుంది.
Suta Goswami (narrating Shaiva teaching on Atman within the Linga Purana discourse)
It redirects worship from mere outer ritual to inner discernment: the true aim of Linga-puja is recognizing the Ātman as the experiencer within, and ultimately offering that limited ‘I-enjoyer’ (pashu-bhoktṛ) into Shiva, the supreme Pati.
By defining the Ātman as the one that experiences and maintains a continuous bhāva, it highlights the contrast between the individual pashu (limited experiencer under pāśa) and Shiva-tattva, the unbound Pati whose consciousness is not conditioned by sense-objects.
It supports Pashupata-style inward practice: witnessing the processes of ‘attaining, taking, and enjoying’ as functions of the embodied self, cultivating vairāgya (dispassion) and turning awareness toward Shiva as the freeing Lord beyond pāśa (bondage).