Adhyaya 71: पुरत्रयवृत्तान्तः—ब्रह्मवरदानम्, मयकृतत्रिपुर-निर्माणम्, विष्णुमाया-धर्मविघ्नः, शिवस्तुति, त्रिपुरदाहोपक्रमः
दृष्टं श्रुतं स्थितं सर्वं जायमानं जगद्गुरो अणोरल्पतरं प्राहुर् महतो ऽपि महत्तरम्
dṛṣṭaṃ śrutaṃ sthitaṃ sarvaṃ jāyamānaṃ jagadguro aṇoralpataraṃ prāhur mahato 'pi mahattaram
噢世间导师(Jagadguru),一切所见所闻——一切住立者与一切生起者——圣者宣说:汝比至微之微更微细,比至大之大更广大;因为汝为主宰(Pati),超越一切尺度。
Suta Goswami (narrating the doctrine of Shiva-tattva to the sages of Naimisharanya)
It frames the Linga as the sign of the immeasurable Pati—present in all that is manifest, yet beyond sensory and conceptual limits—so worship shifts from mere form to realizing Shiva’s all-pervasive transcendence.
Shiva is described as simultaneously immanent in all phenomena (seen, heard, abiding, arising) and transcendent—subtler than the atom and vaster than the greatest—thus surpassing all finite measures that bind the pashu.
The takeaway aligns with Pashupata Yoga: cultivate inward subtlety (dhyana on the subtlest) while expanding awareness to the all-pervasive Lord, using Linga-upasana as the support for dissolving pasha (bondage).