Vibhaga 1, Adhyaya 74 — ब्रह्मप्रोक्तलिङ्गार्चनविधिः
Materials, Classes, and Fruits of Linga-Worship
रुद्रोपरि महादेवः प्रणवाख्यः सदाशिवः लिङ्गवेदी महादेवी त्रिगुणा त्रिमयांबिका
rudropari mahādevaḥ praṇavākhyaḥ sadāśivaḥ liṅgavedī mahādevī triguṇā trimayāṃbikā
وفوقَ رُدرا يقومُ مَهاديفا—سَدَاشِڤا، المشهور باسم پرَنَڤا (أوم). وأما المهاديڤي فهي وِدِيّ اللِّينغا، أي قاعدتها؛ إنها الغونات الثلاث بعينها، الأم أمبيكا السارية في الثالوث.
Suta Goswami (narrating to the sages of Naimisharanya)
It identifies the Liṅga as Sadāśiva (Pati) and the vedī/base as Mahādevī (Śakti), teaching that Liṅga-pūjā is worship of the inseparable Shiva–Shakti reality, not a mere symbol.
Shiva-tattva is shown as transcendent—“beyond Rudra”—and as the Praṇava (Oṃ), indicating Sadāśiva as the supreme, subtle ground of mantra, consciousness, and liberation for the paśu (soul).
Liṅga-pūjā with awareness of the vedī as Śakti and meditation on Oṃ (praṇava-japa) are implied—practices that support Pāśupata orientation: turning the paśu away from guṇa-bound pasha toward Pati.