शिवस्य परापरब्रह्मस्वरूपनिर्णयः / Determination of Śiva as Higher and Lower Brahman
क्षराक्षरात्मकं प्राहुः क्षराक्षरपरं परे । क्षरस्सर्वाणि भूतानि कूटस्थो ऽक्षर उच्यते
kṣarākṣarātmakaṃ prāhuḥ kṣarākṣaraparaṃ pare | kṣarassarvāṇi bhūtāni kūṭastho 'kṣara ucyate
有人宣说至上者具足可坏(kṣara)与不坏(akṣara)二性;亦有人说祂超越可坏与不坏。诸有情众生皆名为“可坏”(kṣara),而内在安住、恒常不动的真实则称为“不坏”(akṣara)。
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
It distinguishes the changing realm of embodied existence (kṣara) from the unchanging inner principle (akṣara), pointing the seeker toward Shiva as the highest Reality who is known as both immanent in creation and transcendent beyond all categories.
Linga worship trains the mind to see Shiva as present within all forms (immanence in the kṣara world) while also indicating the formless, immutable Shiva (akṣara) who transcends name and form—uniting saguna devotion with nirguna realization.
Meditate on the ‘kūṭastha’—the unmoving witness within—while repeating the Panchakshara (Om Namaḥ Śivāya), letting attention withdraw from the perishable stream of thoughts to the imperishable presence of Shiva.