Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
सर्गकर्ता त्वकाराख्यो ह्य् उकाराख्यस्तु मोहकः मकाराख्यस् तयोर् नित्यम् अनुग्रहकरो ऽभवत्
sargakartā tvakārākhyo hy ukārākhyastu mohakaḥ makārākhyas tayor nityam anugrahakaro 'bhavat
The creator of manifestation is said to be the one denoted by the syllable “A”; the one denoted by “U” is the deluder who casts beings into bewilderment. But the one denoted by “M” ever becomes the bestower of grace to them both—revealing the Pati (Lord) who frees the bound soul (paśu) from bondage (pāśa).
Suta Goswami (narrating the Linga Purana to the sages of Naimisharanya)
It frames Linga worship as contemplation of the Pranava’s inner theology: creation and delusion operate in the cosmos, yet Shiva’s essential mark is anugraha—grace—by which the devotee moves from bondage to liberation.
Shiva-tattva is indicated as the ever-gracious principle (anugraha) that transcends mere cosmic functions; as Pati, Shiva grants clarity and release to the paśu entangled in pāśa.
Pranava-japa and Linga-dhyana are implied: meditating on A-U-M as creation–bewilderment–grace aligns with Pashupata discipline, emphasizing surrender to Shiva’s anugraha as the liberating power.