अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
सिसृक्षया चोद्यमानः प्रविश्याव्यक्तमव्ययम् व्यक्तसृष्टिं विकुरुते चात्मनाधिष्ठितो महान्
sisṛkṣayā codyamānaḥ praviśyāvyaktamavyayam vyaktasṛṣṭiṃ vikurute cātmanādhiṣṭhito mahān
ด้วยพระประสงค์จะทรงสร้าง พระมหาอิศวรเสด็จเข้าสู่ตัตตวะอันไม่ปรากฏและไม่เสื่อมสลาย ทรงสถิตเป็นอันตรยามีด้วยพระอาตมัน แล้วทรงแผ่ขยายสรรพสร้างที่ปรากฏขึ้น
Suta Goswami (narrating the cosmological teaching within the Linga Purana to the sages of Naimisharanya)
It frames Shiva (Pati) as the inner presiding reality who makes the unmanifest become manifest—so Linga worship is devotion to the causal Lord behind all forms, not merely a visible emblem.
Shiva-tattva is shown as imperishable and sovereign: He enters the avyakta without being altered by it, and as adhiṣṭhātṛ (inner ruler) He initiates the evolution of the cosmos while remaining the Great Lord.
The verse supports Pashupata-oriented contemplation: meditate on Shiva as the indwelling controller within the unmanifest and manifest states, loosening pasha (bondage) for the pashu (individual soul) through recognition of Pati.