आचार्य-धर्मलक्षण-श्रद्धाभक्तिप्राधान्यं तथा लिङ्गे ध्यान-पूजाविधानसंकेतः
Adhyaya 10
पूज्यो लिङ्गे न संदेहः सर्वदा श्रद्धया द्विजैः श्रद्धा धर्मः परः सूक्ष्मः श्रद्धा ज्ञानं हुतं तपः
pūjyo liṅge na saṃdehaḥ sarvadā śraddhayā dvijaiḥ śraddhā dharmaḥ paraḥ sūkṣmaḥ śraddhā jñānaṃ hutaṃ tapaḥ
সন্দেহ নেই: লিঙ্গ সর্বদা পূজ্য, এবং দ্বিজদের শ্রদ্ধাসহ তা পূজা করা উচিত। শ্রদ্ধাই পরম সূক্ষ্ম ধর্ম; শ্রদ্ধাই জ্ঞান, হোম-অর্ঘ্য এবং তপস্যা।
Suta Goswami (narrating the Linga Purana teaching to the sages of Naimisharanya)
It establishes Liṅga-pūjā as unquestionably authoritative and teaches that the efficacy of worship is rooted in śraddhā—without it, ritual becomes hollow; with it, worship becomes dharma itself.
By affirming the Liṅga as always worship-worthy, it points to Shiva as Pati—the ever-present, subtle supreme reality—approached through inner śraddhā that matures into jñāna (right knowing).
Liṅga-pūjā is highlighted, and the yogic principle is that śraddhā is the inner tapas and yajña—an inward discipline that purifies the paśu (soul) from pāśa (bondage) toward Shiva.