Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
योगिनां निष्कलो देवो ज्ञानिनां च जगन्मयः त्रिविधं परमेशस्य वपुर्लोके प्रशस्यते
yogināṃ niṣkalo devo jñānināṃ ca jaganmayaḥ trividhaṃ parameśasya vapurloke praśasyate
对瑜伽行者而言,天神为无分无相、超越一切的(niṣkala);对证知者而言,祂遍在于世,乃宇宙之身。故世间赞颂至上主帕拉梅湿伐罗(Parameśvara)具三重圣身。
Suta Goswami (narrating to the sages of Naimisharanya)
It establishes why the Liṅga can be worshipped both as the transcendent, formless Pati (niṣkala) and as the immanent Lord present in all beings (jaganmaya), supporting multiple valid modes of Liṅga-upāsanā.
It presents Shiva as simultaneously beyond parts and attributes for the yogin’s absorption, and as the universe-filled reality for the jñānin’s insight—indicating a threefold way the one Parameśvara is understood and praised.
Yogically, it points to nirvikalpa-dhyāna on niṣkala Shiva; ritually, it supports Liṅga-pūjā where the same Lord is invoked as both transcendent (Pati) and immanent within all forms, guiding the pashu from pāśa toward liberation.