नैमिषारण्ये सूतागमनम् — लिङ्गमाहात्म्यभूमिका तथा शब्दब्रह्म-ओङ्कार-लिङ्गतत्त्वम्
अकारोकारमकारं स्थूलं सूक्ष्मं परात्परम् ओङ्काररूपम् ऋग्वक्त्रं समजिह्वासमन्वितम्
akārokāramakāraṃ sthūlaṃ sūkṣmaṃ parātparam oṅkārarūpam ṛgvaktraṃ samajihvāsamanvitam
Ia adalah A, U, dan M—yang kasar dan yang halus, Yang Mahatinggi melampaui yang melampaui. Wujud-Nya adalah Oṁkāra; wajah-Nya adalah Ṛg-Veda; dan Ia bersemayam dengan lidah yang sempurna, daya ucap suci.
Suta Goswami (narrating the Shaiva doctrine as taught in the Linga Purana’s opening)
It grounds Linga-upasana in the Pranava: the Linga’s deepest symbol is Oṁ itself, indicating Shiva as the all-pervading Pati present in both manifest (sthūla) and unmanifest (sūkṣma) reality.
Shiva is identified as parātpara—transcending all categories—yet also immanent as A-U-M. This expresses the Siddhanta framing of Pati as simultaneously beyond bondage (pāśa) and the inner ruler of the pashu (soul).
Japa and dhyāna on Pranava (Oṁ) as Shiva: contemplating A-U-M as the gross–subtle–transcendent Lord, aligning speech (Vedic tongue) and mind in Pashupata-oriented worship.