Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
प्रणम्य भगवान् विष्णुः पुनश्चापश्यदूर्द्ध्वतः ओङ्कारप्रभवं मन्त्रं कलापञ्चकसंयुतम्
praṇamya bhagavān viṣṇuḥ punaścāpaśyadūrddhvataḥ oṅkāraprabhavaṃ mantraṃ kalāpañcakasaṃyutam
Tras inclinarse en reverencia, el Señor Viṣṇu volvió a mirar hacia lo alto y contempló un mantra nacido del sagrado Oṅkāra, dotado de las cinco kalās (fases divinas).
Suta Goswami (narrating to the sages at Naimisharanya)
It links Linga-revelation with mantra-revelation: Viṣṇu perceives the Oṅkāra-born mantra endowed with five kalās, indicating that true Linga-worship is grounded in Śiva-mantra (sound as the subtle form of the Linga).
Śiva-tattva is implied as the transcendent Pati recognized “above” through Oṃ and its five kalās—signifying a reality beyond the pasha (bondage) that the pashu (soul) and even devas approach through reverence and inner vision.
Mantra-upāsanā centered on Oṃ (Oṅkāra) is highlighted—an inner Pāśupata-aligned discipline where contemplation of the seed-sound and its kalās leads the seeker toward direct apprehension of the Lord.