नैमिषारण्ये सूतागमनम् — लिङ्गमाहात्म्यभूमिका तथा शब्दब्रह्म-ओङ्कार-लिङ्गतत्त्वम्
अकारोकारमकारं स्थूलं सूक्ष्मं परात्परम् ओङ्काररूपम् ऋग्वक्त्रं समजिह्वासमन्वितम्
akārokāramakāraṃ sthūlaṃ sūkṣmaṃ parātparam oṅkārarūpam ṛgvaktraṃ samajihvāsamanvitam
तो अ, उ आणि म आहे—स्थूलही, सूक्ष्मही, आणि परात्पर परम। त्याचे स्वरूप ओंकार; त्याचे मुख ऋग्वेद, आणि तो सम्यक् जिह्वा—पवित्र उच्चारणशक्तीने युक्त आहे।
Suta Goswami (narrating the Shaiva doctrine as taught in the Linga Purana’s opening)
It grounds Linga-upasana in the Pranava: the Linga’s deepest symbol is Oṁ itself, indicating Shiva as the all-pervading Pati present in both manifest (sthūla) and unmanifest (sūkṣma) reality.
Shiva is identified as parātpara—transcending all categories—yet also immanent as A-U-M. This expresses the Siddhanta framing of Pati as simultaneously beyond bondage (pāśa) and the inner ruler of the pashu (soul).
Japa and dhyāna on Pranava (Oṁ) as Shiva: contemplating A-U-M as the gross–subtle–transcendent Lord, aligning speech (Vedic tongue) and mind in Pashupata-oriented worship.