ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
कालात्मा सोम एवेह विज्ञानमय उच्यते सदानन्दमयो भूत्वा महेशः परमेश्वरः
kālātmā soma eveha vijñānamaya ucyate sadānandamayo bhūtvā maheśaḥ parameśvaraḥ
ఇక్కడ కాలాత్మకుడైన సోముడు విజ్ఞానమయుడని ప్రకటించబడెను. సదానందమయుడై మహేశ్వరుడు, పరమేశ్వరుడుగా నిలుచును.
Suta Goswami (narrating the Linga Purana to the sages of Naimisharanya; verse describing Shiva-tattva through the epithet 'Soma')
It frames Shiva (worshipped as the Linga) not as a mere symbol but as the Time-Self and the very substance of conscious realization (vijñāna), guiding the devotee from ritual form to direct knowledge of Pati.
Shiva is identified as kālātmā (the inner reality of time) and vijñānamaya (pure awakened knowing), culminating in sadānandamaya—eternal bliss—thus establishing him as Mahesha, the transcendent Parameśvara beyond pasha (bondage).
The verse points to a Pashupata-Yogic inner practice: meditating on Shiva as the witness of time and the ground of consciousness, so the pashu (individual soul) loosens pasha (limitations) and abides in the bliss-nature of Pati.