विष्णुरुवाच—एकाक्षर-प्रणव-लिङ्ग-व्याप्ति-शिवस्तोत्रम्
तृतीयाय मकाराय शिवाय परमात्मने सूर्याग्निसोमवर्णाय यजमानाय वै नमः
tṛtīyāya makārāya śivāya paramātmane sūryāgnisomavarṇāya yajamānāya vai namaḥ
Salutations to Śiva—the Supreme Self—who is the third ‘Ma’ (m-kāra), whose radiance bears the hues of the Sun, Fire, and Moon, and who is the true Yajamāna, the inner Lord who receives and sanctifies all sacrifice.
Suta Goswami (narrating a Shiva-stuti within the Linga Purana discourse to the sages of Naimisharanya)
It establishes Śiva as Paramātman and the inner recipient of all offerings—so Linga-pūjā is not merely symbolic worship, but direct honoring of Pati (the Lord) who sanctifies every act of devotion and sacrifice.
Śiva is presented as the Supreme Self beyond bondage (Pati), yet manifest through luminous powers symbolized by Sun, Fire, and Moon—indicating consciousness, transformative energy, and cooling grace that together uphold the cosmos and liberate the paśu (soul) from pāśa (bondage).
The verse highlights the Vedic yajña principle reinterpreted Shaivally: Śiva is the true Yajamāna within. In practice, it supports Linga-pūjā with mantra-japa and inner offering (antar-yāga), aligning action (kriyā) and awareness (jñāna) toward Pashupata-oriented liberation.