Vibhaga 1, Adhyaya 74 — ब्रह्मप्रोक्तलिङ्गार्चनविधिः
Materials, Classes, and Fruits of Linga-Worship
लक्ष्मीवृक्षमयं लक्ष्मीर् गुहो वै गोमयात्मकम् मुनयो मुनिशार्दूलाः कुशाग्रमयम् उत्तमम्
lakṣmīvṛkṣamayaṃ lakṣmīr guho vai gomayātmakam munayo muniśārdūlāḥ kuśāgramayam uttamam
A Lakṣmī se la ha de venerar en la forma del árbol de Lakṣmī; y a Guha (Skanda), en verdad, se le ha de modelar con estiércol de vaca. Oh sabios, tigres entre los munis, los ascetas deben representarse en la forma más excelente hecha con las puntas de la hierba kuśa: así se enseñan los sustitutos rituales para el culto sagrado.
Suta Goswami (narrating Shiva-puja vidhi to the sages of Naimisharanya)
It authorizes ritual substitutes (pratinidhi-dravya) for representing deities and sages—showing that sincere Shiva-puja can be performed even with simple, pure materials like kuśa and gomaya, preserving śuddhi (ritual purity) and devotion.
By emphasizing valid substitutes and purity, it points to Shiva as Pati who accepts the bhāva (inner intent) of the pashu (soul) and loosens pāśa (bondage) through disciplined worship, not merely through costly externals.
Puja-vidhi aligned with Pāśupata discipline: using sanctifying materials (kuśa, gomaya) and correct representation of sacred presences, supporting steadiness of mind and purity of conduct during Linga worship.