सर्वेषामेव मर्त्यानां विभोर्दिव्यं वपुः शुभम् सकलं भावनायोग्यं योगिनामेव निष्कलम्
sarveṣāmeva martyānāṃ vibhordivyaṃ vapuḥ śubham sakalaṃ bhāvanāyogyaṃ yogināmeva niṣkalam
సర్వ మానవులకు ప్రభువు యొక్క దివ్య, శుభ వపువు ‘సకల’—ధ్యానభావనకు యోగ్యం; కానీ యోగులకు అదే ప్రభువు ‘నిష్కల’—నిర్గుణ, అఖండ—రూపంగా అనుభవమవుతుంది।
Suta Goswami
It frames Linga-upāsanā as a bridge: devotees begin with the sakala (iconic, meditable) form of Pati (Shiva), and mature toward the niṣkala reality indicated by the Linga—beyond form yet present in all.
Shiva-tattva is presented as twofold in approach: sakala for bhāvanā (devotional-yogic contemplation accessible to embodied pashus), and niṣkala for yogic realization where Pāśa (bondage) is transcended and Pati is known as attributeless consciousness.
Bhāvanā (meditative visualization) on Shiva’s auspicious divine form is emphasized for practitioners, while advanced yogins pursue niṣkala-darśana—formless realization aligned with Pāśupata yoga’s inward dissolution of limitations.