Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
इकारो दक्षिणं नेत्रम् ईकारो वामलोचनम् उकारो दक्षिणं श्रोत्रम् ऊकारो वाममुच्यते
ikāro dakṣiṇaṃ netram īkāro vāmalocanam ukāro dakṣiṇaṃ śrotram ūkāro vāmamucyate
Suku kata “i” dikatakan sebagai mata kanan; suku kata “ī” sebagai mata kiri. Suku kata “u” ialah telinga kanan, dan “ū” dinyatakan sebagai telinga kiri.
Suta Goswami (narrating the Linga’s mantra-body symbolism as taught in the Purva-Bhaga narrative)
It maps sacred syllables to Shiva’s divine senses, supporting nyāsa-style contemplation where the worshipper internalizes the Linga as a living mantra-body (mantra-śarīra) rather than a mere external icon.
Shiva is presented as permeating sound and form: phonemes (varṇas) become limbs of perception, indicating Pati as the conscious principle whose awareness is expressed through mantra and whose presence is accessed through inner identification.
Mantra-nyāsa and dhyāna: assigning syllables to body-points (here eyes and ears) to purify perception and align the pashu (soul) toward Pati through disciplined, sense-refining worship.