Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
एकाक्षरादुकाराख्यो हरिः परमकारणम् एकाक्षरान्मकाराख्यो भगवान्नीललोहितः
ekākṣarādukārākhyo hariḥ paramakāraṇam ekākṣarānmakārākhyo bhagavānnīlalohitaḥ
ഏകാക്ഷരത്തിൽ നിന്ന് ‘ഉ’കാരരൂപനായ ഹരി പരമകാരണമാകുന്നു; അതുപോലെ ഏകാക്ഷരത്തിൽ നിന്ന് ‘മ’കാരരൂപനായ ഭഗവാൻ നീലലോഹിതൻ—സാക്ഷാൽ ശിവൻ—പ്രകടിക്കുന്നു.
Sūta (narrating the Purāṇic teaching to the sages; conveying the Śaiva doctrinal identification of syllabic forms)
It grounds Liṅga-upāsanā in mantra-tattva: the Lord is approached through ekākṣara (single-syllable) principles, revealing Viṣṇu as ‘U’ and Śiva (Nīlalohita) as ‘Ma’, thereby making syllabic contemplation a valid mode of Liṅga-centered worship.
Śiva is identified as Bhagavān Nīlalohita arising from the makāra principle—signifying that the Pati (Lord) is present as the causal and revelatory power within mantra, not merely as a form but as the inner source that grants liberation to the paśu.
Mantra-japa and ekākṣara-dhyāna (single-syllable contemplation) are implied—using syllabic seeds as supports for Pāśupata-oriented meditation that turns the mind from pāśa (bondage) toward Pati (Śiva).