Adhyaya 4: अहोरात्र-युग-मन्वन्तर-कल्पमान तथा प्रलयान्ते सृष्ट्युपक्रमः
साम्ये लयो गुणानां तु तयोर्हेतुर्महेश्वरः लीलया देवदेवेन सर्गास्त्वीदृग्विधाः कृताः
sāmye layo guṇānāṃ tu tayorheturmaheśvaraḥ līlayā devadevena sargāstvīdṛgvidhāḥ kṛtāḥ
Kapag ang mga guṇa ay muling nagbalik sa pagkakapantay, nagaganap ang laya, ang paglusaw. At sa kapantayan at paglusaw na ito, si Mahāśvara ang sanhi. Sa līlā—banal na paglalaro—ng Diyos ng mga diyos, nalilikha ang mga paglikhang ganito ang anyo.
Suta Goswami (narrating the Purva-Bhaga creation teaching to the sages of Naimisharanya)
It frames Mahādeva (the Linga’s signified Reality) as the sovereign cause behind both manifestation and reabsorption of the guṇas—so Linga-pūjā is worship of the Pati who governs sṛṣṭi and laya beyond prakṛti.
Śiva is presented as Mahēśvara, the independent efficient cause (nimitta) over the guṇas: their balance and dissolution occur under his lordship, indicating transcendence over prakṛti while still directing it through līlā.
The verse points to a Pāśupata-Yogic takeaway: the sādhaka should discern the guṇas as mutable and take refuge in Pati (Śiva) through japa, dhyāna, and Linga-upāsanā to move toward guṇa-śānti (equanimity) and liberation of the paśu from pāśa.