अस्मान्महत्तरं भूतं गुह्यमन्यन्न विद्यते महतः परमं धाम शिवम् अध्यात्मिनां पदम्
asmānmahattaraṃ bhūtaṃ guhyamanyanna vidyate mahataḥ paramaṃ dhāma śivam adhyātmināṃ padam
超越此显现之理,更无别的秘密实在。越过大(mahat)者,有至上之住处——湿婆(Śiva),乃知我者内在的灵性归趣。
Suta Goswami (narrating the Linga Purana’s teaching to the sages of Naimisharanya)
It frames Śiva as the highest, most secret Reality beyond cosmic principles like mahat; thus Linga-worship is not merely ritual, but a means to realize Pati (Śiva) as the supreme Abode.
Śiva-tattva is presented as transcendent—beyond mahat (cosmic intellect) and deeper than any “hidden” principle—yet attainable as the adhyātmic padam, the inner goal for Self-knowers.
The verse emphasizes adhyātma-oriented realization: inward Pāśupata-style discipline (turning from tattvas to the indwelling Pati) rather than externalism alone, with worship serving as support for inner ascent.