Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
भगवान् भगवद्भावान् निर्मलत्वाच्छिवः स्मृतः परमः सम्प्रकृष्टत्वाद् अवनाद् ओमिति स्मृतः
bhagavān bhagavadbhāvān nirmalatvācchivaḥ smṛtaḥ paramaḥ samprakṛṣṭatvād avanād omiti smṛtaḥ
Se le llama Bhagavān porque posee la soberanía divina y la plenitud de los poderes auspiciosos. Por su pureza sin mancha se le recuerda como Śiva. Como el Supremo—trascendente y preeminente—también se le recuerda como Oṁ, el sonido primordial (praṇava) que resuena sutilmente en toda manifestación.
Suta Goswami (narrating traditional name-derivations of Shiva to the sages of Naimisharanya)
It links Linga-centered Śaiva devotion to the formless principle: Śiva is approached not only as an icon (liṅga) but also as the pure, stainless Supreme whose subtlest mark is Oṁ (praṇava), supporting both external pūjā and inner contemplation.
Śiva is presented as Bhagavān (fullness of divine sovereignty), as Śiva (absolute purity and auspiciousness), and as Parama (the transcendent Pati), whose presence is intimated as Oṁ—the subtle nāda permeating manifestation while remaining beyond it.
Praṇava-japa and nāda-anusandhāna (meditative attention to the inner resonance of Oṁ) are implied as Śaiva practices that complement liṅga-pūjā, aligning the pashu (soul) toward Pati through purification and focused mantra.