Liṅga–Bera Pūjā: Nitya-Arcana and Upacāras as an Accessible Sādhana (लिङ्गबेरपूजा-विधानम्)
लिंगं तस्यैव पूजायां सर्ववेदेषु संमतम् । तस्यैव सकलत्वाच्च तथा सकलनिष्कलम्
liṃgaṃ tasyaiva pūjāyāṃ sarvavedeṣu saṃmatam | tasyaiva sakalatvācca tathā sakalaniṣkalam
彼(シヴァ)を礼拝するにおいて、リンガは一切のヴェーダにより承認されている。さらに彼は顕現するあらゆる形の根源であり支えであるがゆえに、リンガは「サカラ」(相・徳を具する)であり、また「ニシュカラ」(相・徳を超える)でもある—すなわちサカラ・ニシュカラである。
Sūta Gosvāmin (narrating the teaching to the sages at Naimiṣāraṇya)
Tattva Level: pati
Shiva Form: Sadāśiva
It establishes Vedic legitimacy for Liṅga-worship and teaches that the Liṅga points to Śiva as both transcendent (niṣkala) and immanent (sakala), guiding the devotee from form-based devotion to realization of the formless Supreme.
The Liṅga functions as a Saguna support for pūjā (accessible worship), yet it signifies the Nirguna reality of Śiva; hence it is described as sakala-niṣkala—worship begins with a sacred form and culminates in the formless truth it reveals.
Perform Liṅga-pūjā with mantra-japa (especially the Pañcākṣarī, “Om Namaḥ Śivāya”) while contemplating that the worshipped Liṅga is not merely an object but the sign of Śiva who is both manifest and beyond manifestation.