ईशानकल्पवृत्तान्तः तथा लैङ्गपुराणस्य संक्षेप-सूची
पित्र्यं पितॄणां सम्भूतिर् धर्मश्चाश्रमिणां तथा अवृद्धिर्जगतो भूयो देव्याः शक्त्युद्भवस्तथा
pitryaṃ pitṝṇāṃ sambhūtir dharmaścāśramiṇāṃ tathā avṛddhirjagato bhūyo devyāḥ śaktyudbhavastathā
देवी की शक्ति से पितरों का पितृ-तत्त्व और उनकी उत्पत्ति तथा उनके धर्म्य कर्म प्रकट होते हैं; उसी से आश्रमों में स्थित जनों का धर्म भी उद्भूत होता है। उसी शक्ति से जगत् अवनति को नहीं प्राप्त होता; बार-बार देवी की शक्ति ही प्राकट्य का कारण बनती है।
Suta Goswami (narrating the Purana’s teaching to the sages of Naimisharanya)
It grounds Linga-worship in a Shaiva cosmology where Devi-Śakti is the operative power of Pati (Shiva), from whom dharma, Pitṛ-rites, and the stability of the worlds proceed—making worship a participation in that sustaining power.
By emphasizing Śakti as the source of manifestation and sustenance, it implies Shiva-tattva as Pati—the transcendent Lord whose immanent efficacy operates through Śakti, maintaining dharma and the cosmic order.
Ritual emphasis falls on Pitṛ-karma (ancestral observances) and āśrama-dharma; yogically, it supports the Pāśupata view that worldly order is upheld by Śakti, which the pashu must align with through discipline and devotion to Pati.