Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
कालात्मा कालनाभस्तु शुक्लः कृष्णस्तु निर्गुणः नारायणो महाबाहुः सर्वात्मा सदसन्मयः
kālātmā kālanābhastu śuklaḥ kṛṣṇastu nirguṇaḥ nārāyaṇo mahābāhuḥ sarvātmā sadasanmayaḥ
Siya ang Sarili ng Panahon, at Siya rin ang may pusod na Panahon; Siya ang Puti at ang Maitim—ngunit lampas Siya sa mga guṇa. Ang makapangyarihang si Nārāyaṇa ay Sarili ng lahat, lumalaganap sa pag-iral at sa di-pag-iral.
Suta Goswami (narrating the Purana’s teaching to the sages at Naimisharanya, preserving an internal theological exposition)
It frames the worshipped Lord as both transcendent (nirguṇa) and immanent (sarvātmā), supporting the Linga as a symbol of the formless Pati who nevertheless pervades all names, forms, and cosmic functions like Time.
By describing the Supreme as Time’s essence and source, yet beyond guṇas, it aligns with Shiva-tattva as Pati: untouched by prakṛti (pāśa) while governing all states of existence and non-existence in creation and dissolution.
A contemplative upāsanā is implied: meditate on the Linga/Lord as kāla-atīta (beyond time) and nirguṇa, to loosen the pashu’s bondage to guṇa-driven identity and cultivate Pashupata-style detachment and surrender to Pati.