ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
अस्पर्शं तदरूपं च रसगन्धविवर्जितम् अव्ययं चाप्रतिष्ठं च तन्नित्यं सर्वगं विभुम्
asparśaṃ tadarūpaṃ ca rasagandhavivarjitam avyayaṃ cāpratiṣṭhaṃ ca tannityaṃ sarvagaṃ vibhum
พระองค์อยู่เหนือการสัมผัสและเหนือรูป ปราศจากรสและกลิ่น; ไม่เสื่อมสลายและไร้ที่ตั้งอาศัย; นิรันดร์ แผ่ซ่านทั่วสรรพสิ่ง เป็นวิภุ—พระปติสูงสุด พระศิวะ।
Suta Goswami (narrating the doctrine of Shiva-tattva to the sages of Naimisharanya)
It frames the Linga as a pointer to the formless, sense-transcending Pati—worship moves from a visible symbol to realization of Shiva as all-pervading and beyond sensory qualities.
Shiva is presented as Nirguna: beyond touch, form, taste, and smell—imperishable, unsupported by any external basis, yet eternal and omnipresent as Vibhu, the supreme Lord over all pashus.
It implies Pashupata-oriented inner worship: sense-withdrawal (pratyahara) and contemplation on the Nirguna Pati while using Linga-puja as an outward support for inward realization.