Shivamurti–Pratishtha Phala: Shivalaya-Nirmana, Kshetra-Mahatmya, Tirtha-Snana, and Mandala-Vidhi
तथा मारकतैश्चैव सौवर्णै राजतैस् तथा तद्वर्णैर् लौकिकैश्चैव चूर्णैर्वित्तविवर्जितैः
tathā mārakataiścaiva sauvarṇai rājatais tathā tadvarṇair laukikaiścaiva cūrṇairvittavivarjitaiḥ
Asimismo, puede adorarse el Liṅga con esmeraldas, con oro, con plata, y también con polvos comunes de color semejante—especialmente para quienes carecen de riqueza—pues la verdadera ofrenda a Pati, el Señor, es la bhakti, no el gasto.
Suta Goswami
It authorizes both precious and simple substitutes (same-colored powders), teaching that Liṅga-pūjā is accessible to all; the intent of devotion matters more than costly materials.
Śiva as Pati is not constrained by material opulence; He receives the bhāva (inner disposition) of the paśu (individual soul), loosening pāśa (bondage) through sincere worship rather than expense.
A practical pūjā-vidhi principle: use permissible dravyas or their simple color-equivalents; it supports the Pāśupata emphasis on inner offering (bhakti and niyama) alongside external ritual.