Vibhaga 1, Adhyaya 74 — ब्रह्मप्रोक्तलिङ्गार्चनविधिः
Materials, Classes, and Fruits of Linga-Worship
विश्वेदेवास् तथा रौप्यं वसवः कान्तिकं शुभम् आरकूटमयं वायुर् अश्विनौ पार्थिवं सदा
viśvedevās tathā raupyaṃ vasavaḥ kāntikaṃ śubham ārakūṭamayaṃ vāyur aśvinau pārthivaṃ sadā
Likewise, silver is associated with the Viśvedevas; the Vasus with auspicious, radiant materials; Vāyu with a copper-alloy; and the Aśvins ever with what is earthy—thus the substances used in sacred installation are aligned with specific divine powers in service of Pati, the Lord.
Suta Goswami
It assigns specific substances (silver, radiant metals, copper-alloy, earth) to Vedic deity-groups, showing that Linga-pratiṣṭhā uses consecrated materials harmonized with cosmic powers, ultimately offered to Pati (Śiva).
Śiva-tattva is implied as the integrative Lord (Pati) to whom diverse divine functions are subordinated; the many deities and materials become instruments in a single Shaiva act of worship directed to the supreme Linga.
Ritually, it points to dravya-niyama in Linga installation (choosing proper materials). Yogically, it supports Pāśupata discipline by purifying the pashu (soul) through regulated outer worship that loosens pasha (bondage).