Shiva Purana — Vayaviya Samhita, Shloka 23
नैमित्तिकविधिक्रमः
Occasional Rites and Their Procedure
अर्धार्धचरितो यस्तु देही देहक्षयात्परम् । अंडांतं वोर्ध्वमव्यक्तमतीत्य भुवनद्वयम्
ardhārdhacarito yastu dehī dehakṣayātparam | aṃḍāṃtaṃ vordhvamavyaktamatītya bhuvanadvayam
然而那具身之众生，其行程仅成其半；即使身坏之后，亦越过宇宙卵之边际，上升至不显（Avyakta），并超越下界与上界两重世界。
Suta Goswami
Tattva Level: pashu
Cosmic Event: Transcending the brahmāṇḍa (cosmic egg) into avyakta; post-mortem gati (uttarāyaṇa-style ascent motif)
FAQs
It describes the jīva’s ascent beyond ordinary cosmological planes—crossing even the brahmāṇḍa—toward the Avyakta, implying liberation as transcendence of worldly and heavenly attainments under Shiva’s supreme reality.
In Shaiva teaching, Saguna worship (Linga, mantra, pūjā) purifies and loosens pāśa (bondage), enabling the soul to outgrow limited realms and move toward subtler states; the verse points to that upward transcendence culminating in Shiva’s grace beyond manifest worlds.
A practical takeaway is steady japa of the Panchākṣarī (Om Namaḥ Śivāya) with inner withdrawal (dhyāna) aimed at transcending gross and subtle identifications, supported by Shaiva disciplines like bhasma (tripuṇḍra) and Rudrākṣa as aids to focus and detachment.