यः कुर्यान्मेरुनामानं प्रासादं परमेष्ठिनः स यत्फलमवाप्नोति न तत् सर्वैर् महामखैः
yaḥ kuryānmerunāmānaṃ prāsādaṃ parameṣṭhinaḥ sa yatphalamavāpnoti na tat sarvair mahāmakhaiḥ
Sesiapa yang membina sebuah prāsāda (kuil) bernama “Meru” untuk Parameṣṭhin (Tuhan Tertinggi, Śiva), dia memperoleh buah yang tidak dapat dicapai walaupun dengan melaksanakan semua korban Veda yang agung.
Suta Goswami (narrating the Linga Purana to the sages of Naimisharanya; praising Shiva-temple merit)
It elevates Śiva-upāsanā expressed through temple-building (a Meru-like prāsāda for the Linga) as a supreme act of devotion whose merit surpasses even extensive Vedic sacrificial performances.
By calling Śiva “Parameṣṭhin,” it points to Him as Pati—the transcendent Lord—whose grace-bearing worship is presented as higher than ritual power alone, implying liberation comes through devotion aligned to the Supreme.
The highlighted practice is prāsāda-nirmāṇa (constructing a temple for Śiva/Linga) as a devotional discipline; it implies a Shaiva shift from mere karma-kāṇḍa (sacrifice) to bhakti-centered worship that loosens pasha (bondage) for the pashu (soul) under Pati’s grace.