Vibhaga 1, Adhyaya 74 — ब्रह्मप्रोक्तलिङ्गार्चनविधिः
Materials, Classes, and Fruits of Linga-Worship
अनन्ताद्या महानागाः प्रवालकमयं शुभम् दैत्या ह्ययोमयं लिङ्गं राक्षसाश् च महात्मनः
anantādyā mahānāgāḥ pravālakamayaṃ śubham daityā hyayomayaṃ liṅgaṃ rākṣasāś ca mahātmanaḥ
The great Nāgas beginning with Ananta offered an auspicious Liṅga made of coral; the Daityas offered a Liṅga made of iron; and the Rākṣasas too, O great-souled one—each according to their nature—honored the Supreme Pati through the Liṅga.
Suta Goswami (narrating to the sages of Naimisharanya)
It shows that Liṅga-arcana is universal: even Nāgas, Daityas, and Rākṣasas approach Śiva through material offerings suited to their disposition, affirming the Liṅga as an accessible form of the Supreme Pati.
By implying that diverse beings worship the one Liṅga, it points to Śiva-tattva as the single transcendent Pati who receives devotion across all classes of beings, beyond birth and category.
The verse highlights dravya-based Liṅga-pūjā (material worship through constructing/offering a Liṅga), a foundational outer discipline that supports inner Pāśupata orientation—turning the pashu (soul) toward Pati through regulated devotion.