Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
आद्यवर्णमकारं तु उकारं चोत्तरे ततः मकारं मध्यतश्चैव नादान्तं तस्य चौमिति
ādyavarṇamakāraṃ tu ukāraṃ cottare tataḥ makāraṃ madhyataścaiva nādāntaṃ tasya caumiti
आदि वर्ण ‘अ’ है, उसके उत्तर में ‘उ’ है; मध्य में ‘म’ स्थित है और उसका अन्त सूक्ष्म नाद में होता है। यही समस्त ‘ॐ’—प्रणव—पति शिव का शब्द-स्वरूप है।
Suta Goswami (narrating the Linga Purana teaching on Pranava to the sages of Naimisharanya)
It anchors Linga-upāsanā in Pranava-sādhana: ‘Om’ (A-U-M with nāda) is presented as the sonic body of Pati (Śiva), making mantra-japa and nāda-anuśandhāna a core support for Linga-pūjā.
Śiva-tattva is indicated as transcending gross sound yet approachable as Pranava—moving from articulated letters (A-U-M) into subtle nāda, mirroring the ascent from pasha-bound pashu toward the supreme Pati.
Japa of ‘Om’ with contemplation of its stages—A, U, M, and the dissolving nāda—i.e., a Pāśupata-aligned meditative practice of inner resonance (nāda) supporting mantra and Linga-upāsanā.