लिङ्गस्य धारणादेव शिवोऽयं जीवतां व्रजेत् ।लिङ्गनाशे शिवस्यास्य जीवतावेशता कुतः ॥ ७३ ॥
In plain words
The pure Self seems to become an individual only through association with the subtle body. When that limiting adjunct is dissolved, where could the separate jīva-state remain? The Self was Śiva—pure and undivided—all along.
Close to the Sanskrit
Only by bearing the subtle body does this Śiva appear to enter the state of a jīva. When the subtle body is destroyed, how could the condition of individuality remain imposed upon this Śiva?