Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
अहस्तस्य तु या सृष्टिः रात्रिश् च प्रलयः स्मृतः नाहस्तु विद्यते तस्य न रात्रिरिति धारयेत्
ahastasya tu yā sṛṣṭiḥ rātriś ca pralayaḥ smṛtaḥ nāhastu vidyate tasya na rātririti dhārayet
对于“有手者”(即具身而受限者),创生被称为“昼”,溶灭(pralaya)被称为“夜”。然而对于“无手者”——超越的主宰帕提、湿婆——既无昼亦无夜;当持此为定解。
Suta Goswami (narrating Purāṇic doctrine to the sages of Naimiṣāraṇya)
It frames the Liṅga as the sign of the formless, “handless” Pati (Śiva) who is beyond temporal alternations like day/night—guiding the worshipper to contemplate transcendence, not merely cosmic events.
Śiva-tattva is presented as akartṛ in the ultimate sense—beyond time-markers of manifestation and withdrawal. Day/night belong to embodied limitation (pāśa-bound pashu), not to the transcendent Lord (Pati).
A contemplative Pāśupata-style insight is implied: during pūjā or dhyāna, the sādhaka fixes awareness on Śiva as timeless and formless, loosening pāśa (bondage) born of time-bound dualities.