आभ्यन्तरध्यान-तत्त्वगणना-चतुर्व्यूहयोगः
Adhyaya 28
तस्माद्ध्येयं तथा ध्यानं यजमानः प्रयोजनम् स्मरेत्तन्नान्यथा जातु बुध्यते पुरुषस्य ह
tasmāddhyeyaṃ tathā dhyānaṃ yajamānaḥ prayojanam smarettannānyathā jātu budhyate puruṣasya ha
Kaya nga, ang sumasamba ay dapat alalahanin kapwa ang dapat pagnilayan at ang mismong pagninilay, na inaalala ang tunay na layunin nito; sapagkat ang puruṣa (kaluluwa) ay hindi kailanman tunay na nakauunawa sa ibang paraan.
Suta Goswami (narrating the teaching context to the sages of Naimisharanya)
It states that Linga-puja is incomplete without remembering the true prayojana—inner realization through dhyeya (Shiva as Pati) and dhyāna (steady contemplation), not mere external ritual.
Shiva is implied as the dhyeya—the supreme Pati who is to be directly contemplated; the puruṣa (pashu) cannot grasp the highest meaning by alternate, merely intellectual or outward means.
It highlights dhyāna integrated with worship: the yajamāna must unite ritual intention with sustained meditation, aligning with Pashupata-oriented inner discipline aimed at liberation.