शिवस्य परापरब्रह्मस्वरूपनिर्णयः / Determination of Śiva as Higher and Lower Brahman
क्षराक्षरात्मकं प्राहुः क्षराक्षरपरं परे । क्षरस्सर्वाणि भूतानि कूटस्थो ऽक्षर उच्यते
kṣarākṣarātmakaṃ prāhuḥ kṣarākṣaraparaṃ pare | kṣarassarvāṇi bhūtāni kūṭastho 'kṣara ucyate
บางท่านกล่าวว่าพระปรมะเป็นทั้งกษระและอกษระ; บางท่านกล่าวว่าพระองค์ทรงอยู่เหนือกษระและอกษระ. สรรพสัตว์ทั้งปวงเรียกว่า ‘กษระ’; ส่วนสภาวะคูฏสถะอันไม่หวั่นไหวที่สถิตภายในเรียกว่า ‘อกษระ’।
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
It distinguishes the changing realm of embodied existence (kṣara) from the unchanging inner principle (akṣara), pointing the seeker toward Shiva as the highest Reality who is known as both immanent in creation and transcendent beyond all categories.
Linga worship trains the mind to see Shiva as present within all forms (immanence in the kṣara world) while also indicating the formless, immutable Shiva (akṣara) who transcends name and form—uniting saguna devotion with nirguna realization.
Meditate on the ‘kūṭastha’—the unmoving witness within—while repeating the Panchakshara (Om Namaḥ Śivāya), letting attention withdraw from the perishable stream of thoughts to the imperishable presence of Shiva.