Vibhaga 1, Adhyaya 74 — ब्रह्मप्रोक्तलिङ्गार्चनविधिः
Materials, Classes, and Fruits of Linga-Worship
रुद्रोपरि महादेवः प्रणवाख्यः सदाशिवः लिङ्गवेदी महादेवी त्रिगुणा त्रिमयांबिका
rudropari mahādevaḥ praṇavākhyaḥ sadāśivaḥ liṅgavedī mahādevī triguṇā trimayāṃbikā
ರುದ್ರನ ಮೇಲಾಗಿ ಮಹಾದೇವ—ಪ್ರಣವ (ಓಂ) ಎಂದು ಪ್ರಸಿದ್ಧನಾದ ಸದಾಶಿವನು. ಮಹಾದೇವಿಯೇ ಲಿಂಗವೇದಿ; ಅವಳು ತ್ರಿಗುಣಸ್ವರೂಪಿಣಿ, ತ್ರಿಮಯಾಂಬಿಕಾ.
Suta Goswami (narrating to the sages of Naimisharanya)
It identifies the Liṅga as Sadāśiva (Pati) and the vedī/base as Mahādevī (Śakti), teaching that Liṅga-pūjā is worship of the inseparable Shiva–Shakti reality, not a mere symbol.
Shiva-tattva is shown as transcendent—“beyond Rudra”—and as the Praṇava (Oṃ), indicating Sadāśiva as the supreme, subtle ground of mantra, consciousness, and liberation for the paśu (soul).
Liṅga-pūjā with awareness of the vedī as Śakti and meditation on Oṃ (praṇava-japa) are implied—practices that support Pāśupata orientation: turning the paśu away from guṇa-bound pasha toward Pati.