Vighneshvara-Prashna and Deva-Krita Shiva-Stava
Adhyaya 104
तीर्थतत्त्वाय साराय तस्मादपि पराय ते ऋग्यजुःसामवेदाय ओंकाराय नमो नमः
tīrthatattvāya sārāya tasmādapi parāya te ṛgyajuḥsāmavedāya oṃkārāya namo namaḥ
Salutations again and again to You—who are the very principle of all tīrthas (tīrtha-tattva), the inner essence (sāra), and the Supreme beyond even that; salutations to You who are the Ṛg, Yajus, and Sāma Vedas, and who are the praṇava, Oṃkāra.
Suta Goswami (narrating a Shiva-stuti within the Linga Purana discourse)
It establishes that the true tīrtha is Shiva Himself (Pati): outer pilgrimage and Linga-puja become spiritually complete when the devotee recognizes Mahadeva as the inner essence (sāra) behind all sacred places and rites.
Shiva is praised as both immanent and transcendent—present as the Vedas and Oṁkāra (the manifest sound-body of revelation), yet also ‘parā,’ beyond even the subtlest essence, indicating the supreme Pati who surpasses all limited categories.
Praṇava-centered upāsanā: contemplating Oṁkāra as Shiva and integrating Vedic recitation with inner realization—moving from external karma (ritual) toward Pāśupata-aligned insight where the pashu (soul) turns inward to Pati beyond pāśa (bondage).