प्रणवार्थ-शिवतत्त्व-निर्णयः
The Determination of Śiva as the Meaning of Praṇava
यस्माज्जगदिदं सर्वं विधिविष्ण्विन्द्रपूर्वकम् । सह भूतेन्द्रियग्रामैः प्रथमं सम्प्रसूयते
yasmājjagadidaṃ sarvaṃ vidhiviṣṇvindrapūrvakam | saha bhūtendriyagrāmaiḥ prathamaṃ samprasūyate
From whom this entire universe first comes forth—together with the hosts of elements and the senses—preceded by Brahmā (the Ordainer), Viṣṇu, and Indra.
Lord Shiva
Tattva Level: pati
Shiva Form: Sadāśiva
It establishes Shiva as the ultimate source (Pati) from whom the cosmos arises, including the divine administrative powers (Brahma, Vishnu, Indra) and the entire psycho-physical apparatus (elements and senses), pointing the seeker beyond created agencies to the Supreme Lord.
Since all manifestation proceeds from Shiva, the Linga is revered as the accessible Saguna symbol of that transcendent source—worship of the Linga becomes worship of the very origin and support of Brahma, Vishnu, Indra, and the world.
A practical takeaway is to meditate on Shiva as the inner source of the senses and elements while repeating the Panchakshara mantra (Om Namaḥ Śivāya), offering the sense-activities back into the Linga through worship (puja) and japa.