Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
सत्यमानन्दममृतं परं ब्रह्म परात्परम् एकाक्षरादकाराख्यो भगवान्कनकाण्डजः
satyamānandamamṛtaṃ paraṃ brahma parātparam ekākṣarādakārākhyo bhagavānkanakāṇḍajaḥ
അവൻ തന്നെയാണ് സത്യം, അവൻ തന്നെയാണ് ആനന്ദം, അവൻ തന്നെയാണ് അമൃതം—പരാത്പര പരബ്രഹ്മം. ഏകാക്ഷരത്തിൽ നിന്ന് ‘അ’കാരരൂപമായി അറിയപ്പെടുന്ന ആ കനകാണ്ഡജ ഭഗവാൻ, സർവാതീത പതി-ഈശ്വരൻ.
Suta Goswami (narrating the theology of the Linga’s supreme source within the Purva-Bhaga dialogue)
It grounds Linga-worship in the highest theology: the Linga signifies Shiva as satya (ultimate reality), ānanda (pure bliss), and amṛta (deathless), i.e., the Parabrahman who is the Pati of all pashus.
Shiva-tattva is presented as paraṃ brahma parātparam—Brahman beyond all categories—yet also expressible through sacred sound (the ekākṣara and akāra), indicating both transcendence and revelatory accessibility.
Japa and dhyāna centered on praṇava/ekākṣara and the primacy of akāra are implied—sound-based contemplation used in Pashupata-oriented Shiva-upāsanā to cut pasha (bondage) and realize the amṛta nature of the Pati.