ब्रह्मणो वरप्रदानम् — शिवस्य परत्वप्रतिपादनम् तथा वराहेण भूमेः पुनःस्थापनम्
दक्षमत्रिं वसिष्ठं च सो ऽसृजद् योगविद्यया संकल्पं चैव धर्मं च ह्य् अधर्मं भगवान्प्रभुः
dakṣamatriṃ vasiṣṭhaṃ ca so 'sṛjad yogavidyayā saṃkalpaṃ caiva dharmaṃ ca hy adharmaṃ bhagavānprabhuḥ
พระภควานผู้เป็นใหญ่ทรงสร้างทักษะ อตริ และวสิษฐะด้วยพลังแห่งโยควิทยา; และยังทรงปรากฏสังกัลปะ ธรรมะ และอธรรมะด้วย
Suta Goswami (narrating the Linga Purana account to the sages of Naimisharanya)
It grounds Linga worship in Shiva’s role as Pati—the supreme source of creation—showing that all orders of existence (including Dharma and its counterforce) arise under His sovereignty; thus the Linga is revered as the causal, governing Reality behind the cosmos.
Shiva-tattva is presented as the Lord who transcends and yet manifests dualities: He generates sages and cosmic principles by yogic power, indicating a consciousness-based creation where even opposites function within His lordship rather than limiting Him.
The verse highlights yogavidyā—creative, sovereign yoga—implying the Pāśupata orientation where disciplined union with Shiva’s will (saṅkalpa) is central, and spiritual practice aims to free the paśu (soul) from pāśa (bondage) under the grace of Pati.