ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
पार्थिवं च तथाप्यं च तैजसं च विचारतः वायव्यं च तथा व्यौम[ं] मानसं च यथाक्रमम्
pārthivaṃ ca tathāpyaṃ ca taijasaṃ ca vicārataḥ vāyavyaṃ ca tathā vyauma[ṃ] mānasaṃ ca yathākramam
Il faut comprendre, avec le discernement requis, que le Liṅga est de terre, d’eau, de feu, de vent et d’éther ; et qu’il est aussi mental, chacun selon son ordre propre.
Suta Goswami (narrating the Linga-Purana teaching to the sages at Naimisharanya)
It authorizes multiple valid modes of Linga-upasana—earth, water, fire, air, ether, and mental worship—showing that devotion can proceed from gross ritual forms to subtle contemplation while remaining Shiva-centered.
By mapping the Linga to the panchabhutas and then to the mind, it implies Shiva as Pati who pervades all elements yet is also accessible as the inner object of awareness—beyond Pasha (bondage) and guiding the Pashu (soul) toward purity.
It points to bhuta-shuddhi and graded upasana: beginning with material Lingas (pārthiva, etc.) and culminating in mānasa-puja, where the Linga is installed and worshipped inwardly through focused meditation.