Adhyaya 35 — दधीचि-क्षुप-युद्धम्, भार्गवोपदेशः, मृतसंजीवनी (त्र्यम्बक) मन्त्रः
महदादिविशेषान्तविकल्पस्यापि सुव्रत विष्णोः पितामहस्यापि मुनीनां च महामुने
mahadādiviśeṣāntavikalpasyāpi suvrata viṣṇoḥ pitāmahasyāpi munīnāṃ ca mahāmune
噢,持善誓者:即使从“大我”(Mahat)直至最末的诸别相,一切概念分别之全域,亦超越圆满计量;对毗湿奴、对“祖父神”毗罗摩(Brahmā),乃至诸牟尼圣贤而言,亦复如是,噢大圣者。是故,至上之主宰Pati——湿婆——超越一切诸tattva与心识之造作。
Suta Goswami (narrating the teaching within the Linga Purana discourse)
It frames Linga worship as devotion to Pati (Śiva) who transcends the entire tattva-chain—from Mahat to the smallest particulars—so the Linga is revered as the sign of the Transcendent, not merely a created form.
By stating that even Viṣṇu, Brahmā, and the munis cannot fully delimit the vikalpa-span of tattvas, it implies Śiva as the supreme Reality beyond conceptual thought and beyond the measurable categories of creation.
The takeaway aligns with Pāśupata Yoga: reduction of vikalpa (conceptual proliferation) and turning the pashu (soul) away from pasha (bondage of tattvas) toward direct contemplation of Pati through Linga-upāsanā.