Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
भूर्लोको ऽथ भुवर्लोकः स्वर्लोकश् च महस् तथा जनस्तपश् च सत्यं च विष्णुलोकस्ततः परम्
bhūrloko 'tha bhuvarlokaḥ svarlokaś ca mahas tathā janastapaś ca satyaṃ ca viṣṇulokastataḥ param
有地界(Bhūrloka),继而有空界(Bhuvarloka)与天界(Svarga);又有摩诃界(Maharloka)、阇那界(Janaloka)、苦行界(Tapoloka)与真实界(Satyaloka)。超越此诸界者为毗湿奴之界;然即便彼界,亦在至上超越之主(Pati)——超出一切世界的湿婆(Śiva)之下。
Suta Goswami (narrating the Linga Purana to the sages of Naimisharanya)
It frames Linga-puja as worship of the transcendent Pati (Śiva) who surpasses all graded worlds; the devotee’s aim is not merely heavenly ascent but liberation beyond cosmic realms.
By listing all lokas and then indicating a ‘beyond,’ it implies Śiva-tattva as supracosmic—greater than any created realm and the final refuge of the pashu (soul) when pasha (bondage) is cut.
The verse supports Pashupata-oriented inner ascent: through Shiva-bhakti, mantra, and meditative withdrawal from loka-identifications, the seeker aims for the state beyond all worlds rather than temporary heavenly results.