मेरुवर्णनम्—प्रमाण, दिग्विभाग, देवपुरी-विमान-निवासाः
शराववत् संस्थितत्वाद् द्वात्रिंशन्मूर्ध्नि विस्तृतः विस्तारात् त्रिगुणश् चास्य परिणाहो ऽनुमण्डलः
śarāvavat saṃsthitatvād dvātriṃśanmūrdhni vistṛtaḥ vistārāt triguṇaś cāsya pariṇāho 'numaṇḍalaḥ
Because it is set like a shallow bowl (śarāva), its upper head spreads to thirty-two (units). And its circumference around the circular form is taught to be three times its breadth—right proportion, indicating the proper measure for the Śiva-liṅga.
Suta Goswami (narrating the Linga Purana’s instructions to the sages of Naimisharanya)