शिवतत्त्ववर्णनम् (Śiva-tattva-varṇana) — “Description/Exposition of the Principle of Śiva”
श्रूयतां चैव भो ब्रह्मन्यद्गोप्यं कथ्यते मया । भवंतौ प्रकृतेर्यातौ नायं वै प्रकृतेः पुनः
śrūyatāṃ caiva bho brahmanyadgopyaṃ kathyate mayā | bhavaṃtau prakṛteryātau nāyaṃ vai prakṛteḥ punaḥ
โอ พราหมณ์ จงฟัง—เราจะกล่าวความลับให้รู้ ท่านทั้งสองเกิดจากปรกฤติ; แต่ผู้นี้ (พระเป็นเจ้า) หาได้เกิดซ้ำจากปรกฤติไม่।
Lord Shiva (inferred, teaching Brahma within the Sṛṣṭi-khaṇḍa context)
Tattva Level: pati
Shiva Form: Īśāna
It distinguishes the Prakṛti-born order (conditioned beings and cosmic functions) from the reality that is not produced by Prakṛti—pointing to Shiva as Pati, the transcendent Lord who is not bound by material causation and therefore is the refuge for liberation.
Linga worship centers the mind on Shiva as the source and support of creation yet untouched by Prakṛti. Saguna forms guide devotion, but the verse reminds the devotee that the object of worship ultimately transcends material nature and its cycles.
Meditate on Shiva as distinct from Prakṛti by japa of the Panchakshara—“Om Namaḥ Śivāya”—and cultivate viveka (discernment) between the changing guṇas of Prakṛti and the unchanging Lord (Pati) whom the Linga signifies.