Shiva Purana — Vayaviya Samhita, Shloka 54
न्यासत्रैविध्य-भूतशुद्धि-प्रक्रिया
Threefold Nyāsa and the Procedure of Elemental Purification
दृष्ट्वा नरेन्द्रभवने तद्वदत्रापि कर्मिणः । ध्यानिनां हि वपुः सूक्ष्मं भवेत्प्रत्यक्षमैश्वरम् । यथेह कर्मणां स्थूलं मृत्काष्ठाद्यैः प्रकल्पितम् । ध्यानयज्ञरतास्तस्माद्देवान्पाषाणमृण्मयान्
dṛṣṭvā narendrabhavane tadvadatrāpi karmiṇaḥ | dhyānināṃ hi vapuḥ sūkṣmaṃ bhavetpratyakṣamaiśvaram | yatheha karmaṇāṃ sthūlaṃ mṛtkāṣṭhādyaiḥ prakalpitam | dhyānayajñaratāstasmāddevānpāṣāṇamṛṇmayān
王の宮殿でこの理を見たように、ここでも儀礼の業に携わる者（カルミン）は同様に行う。禅観する者（ディヤーニン）にとっては、形相は微細となり、神的主権（アイシュヴァリヤ）として直に顕れる。だがこの世では、儀礼のための粗大な形は土や木などで作られる。ゆえに禅定の供犠（ディヤーナ・ヤジュニャ）に励む者も、礼拝の支えとして石や土で作られた神像を用いるのである。
Suta Goswami (narrating Shiva’s yoga-philosophical teaching in the Vayu Samhita context)
Tattva Level: pashu
Shiva Form: Tatpuruṣa
Offering: pushpa
FAQs
It explains that while the highest experience of Īśvara is subtle and directly realized through meditation, external forms (stone/clay) can rightly serve as supports, harmonizing inner dhyāna with outward worship in a Shaiva Siddhanta-aligned path.
It legitimizes saguna worship through tangible supports—such as the Shiva Linga or other consecrated forms—while affirming that their purpose is to lead the devotee toward the subtle, directly realized presence of Shiva.
It recommends dhyāna-yajña—meditation as a sacred offering—using a physical support like a stone/clay deity or Linga for steadiness of mind, ideally accompanied by Shiva-mantra japa (e.g., the Panchakshara).