Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
परः स पुरुषो ज्ञेयः प्रकृतिः सा परा स्मृता
paraḥ sa puruṣo jñeyaḥ prakṛtiḥ sā parā smṛtā
Siya ay dapat makilala bilang Kataas-taasang Puruṣa (ang Transendenteng Panginoon, Pati); at Siya (ang Ina) ay inaalala bilang Kataas-taasang Prakṛti (pinakamataas na Śakti), pinagmumulan ng pagpapakita ng lahat.
Suta Goswami (narrating the Purana’s teaching lineage to the sages of Naimisharanya)
It frames Linga worship as contemplation of the Supreme Conscious Lord (Puruṣa/Pati) together with His supreme Power (Parā Prakṛti/Śakti), the inseparable unity symbolized by the Linga.
Shiva is indicated as the Paraḥ Puruṣa—transcendent consciousness and Lordship (Pati) beyond ordinary nature—while Śakti is affirmed as the supreme Prakṛti through which manifestation proceeds.
A meditative Pāśupata-oriented insight: know (jñeyaḥ) the Supreme Puruṣa and recognize the supreme Śakti—supporting dhyāna on Shiva with Shakti during Linga-pūjā.