Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
मकारं हृदयं शंभोर् महादेवस्य योगिनः यकारादिसकारान्तं विभोर्वै सप्त धातवः
makāraṃ hṛdayaṃ śaṃbhor mahādevasya yoginaḥ yakārādisakārāntaṃ vibhorvai sapta dhātavaḥ
The syllable “ma” is proclaimed as the very heart of Śambhu—Mahādeva, the supreme Yogi. And the series of letters beginning with “ya” and ending with “sa” are indeed the seven dhātus (constituent principles) of that all-pervading Lord.
Suta Goswami (narrating to the sages of Naimisharanya)
It frames Linga-upāsanā as inner worship through mantra: the devotee contemplates Śiva’s essence (hṛdaya) in sacred sound, making japa and nyāsa central to Linga devotion rather than mere external offering.
Śiva is presented as Vibhu (all-pervading) and the supreme Yogi—Pati beyond pasha—whose presence is realized through the mantra’s core syllable and its unfolding into constituent principles (dhātus), linking consciousness and cosmos.
Mantra-japa with akṣara-dhyāna (contemplation of syllables) and nyāsa-oriented internalization—aligned with Pāśupata-style yoga where the pashu (soul) is purified by fixing awareness in Śiva as the mantra’s heart.