Pāśupata-vrata Māhātmya: Dvādaśa-Liṅga Mahāvrata, Month-wise Dravya, and Pūjā-krama
तस्मादेतैर्यथालाभं पुष्पधूपादिभिः शुभैः पूजयेद्देवदेवेशं भक्त्या वित्तानुसारतः
tasmādetairyathālābhaṃ puṣpadhūpādibhiḥ śubhaiḥ pūjayeddevadeveśaṃ bhaktyā vittānusārataḥ
Oleh itu, dengan persembahan yang suci dan membawa berkat—bunga, dupa dan seumpamanya—hendaklah seseorang memuja Tuhan segala dewa dengan bhakti, menurut kemampuan dan rezekinya.
Suta Goswami (narrating Shiva-puja injunctions within the Linga Purana discourse)
It establishes that Linga/Śiva worship is valid and fruitful when performed with sincere bhakti using whatever pure offerings are available—emphasizing inner devotion over expensive display.
By calling him “deva-deveśa,” it presents Śiva as Pati—the supreme Lord who transcends and governs the devas—worthy of worship regardless of the worshipper’s material capacity.
It highlights basic Śiva-pūjā (upacāra) with flowers, incense, and related auspicious items, guided by yathālābha (availability) and devotion—supporting a disciplined devotional practice consistent with Pāśupata-oriented worship.