Liṅga–Bera Pūjā: Nitya-Arcana and Upacāras as an Accessible Sādhana (लिङ्गबेरपूजा-विधानम्)
लिंगं तस्यैव पूजायां सर्ववेदेषु संमतम् । तस्यैव सकलत्वाच्च तथा सकलनिष्कलम्
liṃgaṃ tasyaiva pūjāyāṃ sarvavedeṣu saṃmatam | tasyaiva sakalatvācca tathā sakalaniṣkalam
In the worship of Him (Śiva), the Liṅga is approved by all the Vedas. And because He is the source and support of all manifested forms, the Liṅga is to be understood as both “sakala” (with aspects, endowed with attributes) and “niṣkala” (partless, beyond attributes)—thus, sakala-niṣkala.
Sūta Gosvāmin (narrating the teaching to the sages at Naimiṣāraṇya)
Tattva Level: pati
Shiva Form: Sadāśiva
It establishes Vedic legitimacy for Liṅga-worship and teaches that the Liṅga points to Śiva as both transcendent (niṣkala) and immanent (sakala), guiding the devotee from form-based devotion to realization of the formless Supreme.
The Liṅga functions as a Saguna support for pūjā (accessible worship), yet it signifies the Nirguna reality of Śiva; hence it is described as sakala-niṣkala—worship begins with a sacred form and culminates in the formless truth it reveals.
Perform Liṅga-pūjā with mantra-japa (especially the Pañcākṣarī, “Om Namaḥ Śivāya”) while contemplating that the worshipped Liṅga is not merely an object but the sign of Śiva who is both manifest and beyond manifestation.