Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
सर्गकर्ता त्वकाराख्यो ह्य् उकाराख्यस्तु मोहकः मकाराख्यस् तयोर् नित्यम् अनुग्रहकरो ऽभवत्
sargakartā tvakārākhyo hy ukārākhyastu mohakaḥ makārākhyas tayor nityam anugrahakaro 'bhavat
Pencipta penzahiran dikatakan ialah yang ditandai oleh suku kata “A”; yang ditandai oleh “U” ialah pengeliru yang menjerumuskan makhluk ke dalam kekeliruan. Namun yang ditandai oleh “M” sentiasa menjadi Penganugerah rahmat kepada kedua-duanya—menyingkap Pati (Tuhan) yang membebaskan paśu (jiwa terikat) daripada pāśa (belenggu).
Suta Goswami (narrating the Linga Purana to the sages of Naimisharanya)
It frames Linga worship as contemplation of the Pranava’s inner theology: creation and delusion operate in the cosmos, yet Shiva’s essential mark is anugraha—grace—by which the devotee moves from bondage to liberation.
Shiva-tattva is indicated as the ever-gracious principle (anugraha) that transcends mere cosmic functions; as Pati, Shiva grants clarity and release to the paśu entangled in pāśa.
Pranava-japa and Linga-dhyana are implied: meditating on A-U-M as creation–bewilderment–grace aligns with Pashupata discipline, emphasizing surrender to Shiva’s anugraha as the liberating power.