श्रीमत्किरणशास्त्रे च तत्प्रश्नोत्तरपूर्वकम्। अनुभावो विकल्पोऽपि मानसो न मनः शिवे॥७४॥

Also (ca) in venerable Kiraṇatantra (śrīmat-kiraṇa-śāstre) that (tad) (is explained) in connection with questions and answers --i.e. the same topic is explained through questions and answers-- (praśna-uttara-pūrvakam). (Here is the question by Garuḍa:) 'The perception (of Śiva) --another common meaning of this term is 'external gesture coming from an internal feeling'-- (anubhāvaḥ) on a mental level (mānasaḥ) (is) also (api) vikalpa (vikalpaḥ), (but) there is no mind (na manas) in Śiva (śive) --one cannot reach Śiva through his mind--.