Linga Purana — Purva Bhaga, Shloka 27
मुनिमोहशमनम्
Pāśupata-yoga, Siddhis, Puruṣa-darśana, Saṃsāra, and Prāṇa-Rudra Pañcāhutī
स भुङ्क्ते विषयांश्चैव विषयैर्न च युज्यते अणुत्वात्तु परः सूक्ष्मः सूक्ष्मत्वाद् अपवर्गिकः
sa bhuṅkte viṣayāṃścaiva viṣayairna ca yujyate aṇutvāttu paraḥ sūkṣmaḥ sūkṣmatvād apavargikaḥ
祂确实领受诸境之所缘，却不为诸境所缠所系。以其至极微妙——细于至细——故超越一切触对；亦由此微妙，祂赐予阿婆伐伽（apavarga），即脱离系缚之解脱。
Suta Goswami (narrating Linga Purana teachings to the sages of Naimisharanya; presenting Shiva-tattva in a doctrinal passage)
FAQs
It frames the Linga as the supremely subtle Pati—immanent in all experience yet untouched by it—so worship is aimed at realizing His presence without falling into attachment (pasha).
Shiva is presented as the inner experiencer and ruler of viṣayas while remaining asaṅga (unentangled). His transcendently subtle nature makes Him the direct cause of apavarga—release of the pashu from bondage.
The takeaway supports Pashupata-style discipline: engage the world as an offering while cultivating non-attachment and subtle inner awareness of Shiva as the witness, leading toward liberation.