Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
एकधा स द्विधा चैव त्रिधा च बहुधा पुनः महेश्वरः शरीराणि करोति विकरोति च
ekadhā sa dvidhā caiva tridhā ca bahudhā punaḥ maheśvaraḥ śarīrāṇi karoti vikaroti ca
അവൻ ഒരുവനായിട്ടും രണ്ടായി, മൂന്നായി, പിന്നെയും പലവിധമായി പ്രത്യക്ഷപ്പെടുന്നു. മഹേശ്വരൻ ശരീരങ്ങളെ സൃഷ്ടിക്കുകയും അവയെ പരിവർത്തനം ചെയ്യുകയും ചെയ്യുന്നു॥
Suta Goswami (narrating the Linga Purana teaching to the sages of Naimisharanya)
It grounds Linga-worship in Shiva’s supreme agency: the Linga signifies Maheshvara beyond form, who nevertheless generates and reshapes all embodied forms—hence worship of the formless Linga reaches the source of all manifestation.
It presents Shiva-tattva as non-dual in essence (one), yet freely expressing dual, triple, and countless modes—showing his sovereignty to manifest plurality without losing transcendental unity.
The implied practice is Pashupata orientation: meditating on Maheshvara as Pati who governs the arising and transformation of the body, loosening identification with embodiment (pāśa) through Shiva-centered contemplation and worship.