ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
तत्क्षयाद्धि भवेन्मुक्तिर् नान्यथा जन्मकोटिभिः ज्ञानमेकं विना नास्ति पुण्यपापपरिक्षयः
tatkṣayāddhi bhavenmuktir nānyathā janmakoṭibhiḥ jñānamekaṃ vinā nāsti puṇyapāpaparikṣayaḥ
โมกษะย่อมเกิดจากความสิ้นไปโดยสิ้นเชิงของกรรมที่ก่อพันธะเท่านั้น มิใช่โดยทางอื่น—แม้ผ่านกำเนิดนับโกฏิก็มิได้ หากปราศจากญาณหนึ่งเดียวอันแท้จริง ก็ไม่มีความสิ้นสุดแห่งบุญและบาป
Suta Goswami (narrating the teaching contextually as Linga Purana doctrine)
It clarifies that external worship bears its highest fruit only when it culminates in jñāna—because moksha requires the exhaustion of pasha (bondage) as punya-papa are transcended through Shiva-realizing knowledge.
By implying that liberation is not a product of time or repeated birth but of jñāna, it points to Shiva as Pati—the revealer of liberating knowledge that burns karmic bonds and leads the pashu beyond dualities of merit and sin.
The verse highlights jñāna-yoga within a Shaiva frame—Pashupata-oriented inner discipline where right knowledge (often supported by linga-puja, mantra, and vrata) is what finally dissolves karmic residue.