अध्याय ९६: शरभ-प्रादुर्भावः, नृसिंह-दर्पशमनम्, विष्णोः शिवस्तुतिः, फलश्रुति
न तद्धिरण्मयं सौम्यं न सौरं नाग्निसंभवम् न तडिच्चन्द्रसदृशम् अनौपम्यं महेश्वरम्
na taddhiraṇmayaṃ saumyaṃ na sauraṃ nāgnisaṃbhavam na taḍiccandrasadṛśam anaupamyaṃ maheśvaram
Ang Maheshvara ay hindi yari sa ginto, hindi lamang banayad na gaya ng buwan, hindi araw, at hindi isinilang mula sa apoy; hindi Siya tulad ng kidlat o ng buwan. Ang Panginoon ay walang kapantay—lampas sa lahat ng paghahambing at sukat.
Suta Goswami (narrating the Linga Purana’s teaching to the sages of Naimisharanya)
It teaches that the Linga points to Maheshvara as an incomparable reality, not reducible to any material brilliance (gold) or cosmic power (sun, moon, fire, lightning); worship is directed to Pati beyond all limiting forms.
Shiva is presented as anaupamya—beyond comparison—transcending elemental origins and celestial analogies, indicating the supreme Pati who is not conditioned by prakriti-based qualities.
A Pashupata-style contemplative focus (dhyana) is implied: negate limiting identifications and meditate on the Linga as the sign of the incomparable Lord, loosening pasha (bondage) upon the pashu (soul).