Vibhaga 1, Adhyaya 74 — ब्रह्मप्रोक्तलिङ्गार्चनविधिः
Materials, Classes, and Fruits of Linga-Worship
तस्य पुण्यं मया वक्तुं सम्यग्युगशतैरपि शक्यते नैव विप्रेन्द्रास् तस्माद् वै स्थापयेत् तथा
tasya puṇyaṃ mayā vaktuṃ samyagyugaśatairapi śakyate naiva viprendrās tasmād vai sthāpayet tathā
O best of Brahmins, even if I were to speak for hundreds of yugas, I still could not fully declare the merit born of that act. Therefore, one should indeed install the Liṅga in that very manner, so that the bound soul (paśu) may turn toward Pati, Lord Śiva, and loosen the bonds (pāśa) through worship.
Suta Goswami (narrating Linga-sthapana teachings to the sages of Naimisharanya)
It declares the fruit (puṇya) of Linga-sthāpana to be immeasurable, urging the practitioner to establish the Linga exactly as prescribed—because consecration becomes a direct, enduring support for Shiva-bhakti.
By presenting the merit as beyond complete narration, it implies Shiva-tattva as ananta (limitless) and the Linga as a fitting, consecrated locus through which the paśu approaches Pati and transcends pāśa.
The verse highlights Linga-sthāpana (installation/consecration) as a primary Shaiva practice; it functions as a sustained discipline supporting puja, mantra, and the inward orientation central to Pāśupata-style sādhanā.