Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
ऋकारो दक्षिणं तस्य कपोलं परमेष्ठिनः वामं कपोलम् ॠकारो ऌ ॡ नासापुटे उभे
ṛkāro dakṣiṇaṃ tasya kapolaṃ parameṣṭhinaḥ vāmaṃ kapolam ṝkāro ḷ ḹ nāsāpuṭe ubhe
Suku kata Ṛ membentuk pipi kanan Tuhan Yang Maha Tinggi (Parameṣṭhin); suku kata Ṝ membentuk pipi kiri; dan suku kata Ḷ serta Ḹ menjadi kedua-dua lubang hidung. Demikianlah bunyi-bunyi suci ditegakkan sebagai anggota-anggota Pati, Tuhan yang melampaui ikatan.
Suta Goswami (narrating the Purana to the sages of Naimisharanya; describing the mantra-body of Shiva/Linga as revealed in the narrative)
It presents a nyāsa-like teaching where phonetic seeds (Ṛ, Ṝ, Ḷ, Ḹ) are identified with Shiva’s features, supporting Linga-puja as worship of Pati through mantra and inner visualization rather than mere external form.
Shiva is implied as Parameṣṭhin—the supreme Pati—whose very body can be contemplated as śabda (sacred sound). This frames Shiva-tattva as transcendent yet accessible through mantra, dissolving pasha (bondage) for the pashu (soul) via correct recognition.
Mantra-nyāsa and dhyāna: placing syllables on the divine form internally, aligning breath and awareness (especially through the nostrils) as a Pashupata-oriented contemplative practice supporting Linga worship.