Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
मकारं हृदयं शंभोर् महादेवस्य योगिनः यकारादिसकारान्तं विभोर्वै सप्त धातवः
makāraṃ hṛdayaṃ śaṃbhor mahādevasya yoginaḥ yakārādisakārāntaṃ vibhorvai sapta dhātavaḥ
‘ಮ’ ಅಕ್ಷರವು ಶಂಭು—ಮಹಾದೇವ, ಪರಮಯೋಗಿ—ಯ ಹೃದಯವೆಂದು ಹೇಳಲಾಗಿದೆ. ‘ಯ’ದಿಂದ ‘ಸ’ವರೆಗೆ ಇರುವ ಅಕ್ಷರಕ್ರಮವು ಆ ಸರ್ವವ್ಯಾಪಿ ವಿಭುವಿನ ಏಳು ಧಾತು-ತತ್ತ್ವಗಳು.
Suta Goswami (narrating to the sages of Naimisharanya)
It frames Linga-upāsanā as inner worship through mantra: the devotee contemplates Śiva’s essence (hṛdaya) in sacred sound, making japa and nyāsa central to Linga devotion rather than mere external offering.
Śiva is presented as Vibhu (all-pervading) and the supreme Yogi—Pati beyond pasha—whose presence is realized through the mantra’s core syllable and its unfolding into constituent principles (dhātus), linking consciousness and cosmos.
Mantra-japa with akṣara-dhyāna (contemplation of syllables) and nyāsa-oriented internalization—aligned with Pāśupata-style yoga where the pashu (soul) is purified by fixing awareness in Śiva as the mantra’s heart.