Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
दृश्यते श्रूयते यद्यत् तत्तद्विद्धि शिवात्मकम् भेदो जनानां लोके ऽस्मिन् प्रतिभासो विचारतः
dṛśyate śrūyate yadyat tattadviddhi śivātmakam bhedo janānāṃ loke 'smin pratibhāso vicārataḥ
ఏది దర్శనమగుచున్నదో, ఏది శ్రవణమగుచున్నదో—అదంతా శివాత్మకమని తెలుసుకొనుము. ఈ లోకమందు జనుల భేదభావము విచారముచేత కేవలము ప్రతిభాసమే.
Suta Goswami (narrating the Linga Purana teaching to the sages of Naimisharanya)
It frames Linga-worship as training the gaze (darśana) and hearing (śravaṇa) to recognize all experience as Śiva-pervaded; the Linga becomes the focal symbol for this all-inclusive Shiva-consciousness.
Śiva is presented as the inner essence (śivātmakatva) of everything perceived and known; perceived plurality is a pratibhāsa (mere appearance) dissolved by vicāra (discriminative inquiry).
Viveka-based contemplation aligned with Pāśupata yoga: repeatedly discerning Pati (Śiva) as the ground of all perceptions, weakening pasha (bondage) born from bheda-buddhi (notion of separateness) in the pashu (bound soul).