Vibhaga 1, Adhyaya 74 — ब्रह्मप्रोक्तलिङ्गार्चनविधिः
Materials, Classes, and Fruits of Linga-Worship
रुद्रोपरि महादेवः प्रणवाख्यः सदाशिवः लिङ्गवेदी महादेवी त्रिगुणा त्रिमयांबिका
rudropari mahādevaḥ praṇavākhyaḥ sadāśivaḥ liṅgavedī mahādevī triguṇā trimayāṃbikā
ရုဒ္ရအထက်၌ မဟာဒေဝရှိတော်မူ၏—ပရဏဝ(အိုမ်)ဟု ခေါ်ကြသော စဒါရှီဝဖြစ်၏။ ထို့ပြင် မဟာဒေဝီသည် လိင်္ဂ၏ ဝေဒီ(ပလ္လင်/အခြေခံ) ဖြစ်တော်မူ၏။ သူမသည် သုံးဂုဏ်တည်းဟူသော တြိဂုဏာ၊ တြိမယ အမ္ဗိကာ—သုံးပါးကို လွှမ်းမိုးသော မိခင်ဖြစ်၏။
Suta Goswami (narrating to the sages of Naimisharanya)
It identifies the Liṅga as Sadāśiva (Pati) and the vedī/base as Mahādevī (Śakti), teaching that Liṅga-pūjā is worship of the inseparable Shiva–Shakti reality, not a mere symbol.
Shiva-tattva is shown as transcendent—“beyond Rudra”—and as the Praṇava (Oṃ), indicating Sadāśiva as the supreme, subtle ground of mantra, consciousness, and liberation for the paśu (soul).
Liṅga-pūjā with awareness of the vedī as Śakti and meditation on Oṃ (praṇava-japa) are implied—practices that support Pāśupata orientation: turning the paśu away from guṇa-bound pasha toward Pati.