Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
स्वयंभुवो ऽपि वृत्तस्य कालो विश्वात्मनस्तु यः न शक्यः परिसंख्यातुम् अपि वर्षशतैरपि
svayaṃbhuvo 'pi vṛttasya kālo viśvātmanastu yaḥ na śakyaḥ parisaṃkhyātum api varṣaśatairapi
แม้กาลแห่งการหมุนเวียนกิจของสวยัมภู (พรหมา)—ซึ่งเป็นกาลของวิศวาตมัน—ก็ไม่อาจคำนวณได้ ต่อให้นับกันเป็นร้อยปี.
Suta Goswami (narrating the Linga Purana account to the sages at Naimisharanya)
It establishes that cosmic Time itself is immeasurable; Linga-worship points the devotee (paśu) to Pati, Śiva, who is beyond Kāla and thus beyond the limits of creation’s cycles.
By calling Time ‘of the Universal Self’ (viśvātman), the verse implies an all-pervading ground of the cosmos; in Śaiva Siddhānta framing, Śiva as Pati is the transcendent-immanent Lord who governs Kāla yet is not bound by it.
The takeaway is Pāśupata-oriented vairāgya and meditation: contemplate the immeasurability of Kāla to loosen pāśa (bondage) and stabilize the mind in the timeless Lord signified by the Liṅga.