Shivamurti–Pratishtha Phala: Shivalaya-Nirmana, Kshetra-Mahatmya, Tirtha-Snana, and Mandala-Vidhi
तथा मारकतैश्चैव सौवर्णै राजतैस् तथा तद्वर्णैर् लौकिकैश्चैव चूर्णैर्वित्तविवर्जितैः
tathā mārakataiścaiva sauvarṇai rājatais tathā tadvarṇair laukikaiścaiva cūrṇairvittavivarjitaiḥ
وكذلك يجوز أن تُعبَدَ اللِّṅغا بالزُّمُرُّد، وبالذهب، وبالفضّة، وكذلك بمساحيق عاديّة تماثلها لونًا—وخاصةً لمن خلا من المال—فإنّ القُربان الحقّ إلى «پَتي» الربّ هو البهاكتي (محبّة شيفا)، لا كثرة النفقة.
Suta Goswami
It authorizes both precious and simple substitutes (same-colored powders), teaching that Liṅga-pūjā is accessible to all; the intent of devotion matters more than costly materials.
Śiva as Pati is not constrained by material opulence; He receives the bhāva (inner disposition) of the paśu (individual soul), loosening pāśa (bondage) through sincere worship rather than expense.
A practical pūjā-vidhi principle: use permissible dravyas or their simple color-equivalents; it supports the Pāśupata emphasis on inner offering (bhakti and niyama) alongside external ritual.