नैमिषारण्ये सूतागमनम् — लिङ्गमाहात्म्यभूमिका तथा शब्दब्रह्म-ओङ्कार-लिङ्गतत्त्वम्
अकारोकारमकारं स्थूलं सूक्ष्मं परात्परम् ओङ्काररूपम् ऋग्वक्त्रं समजिह्वासमन्वितम्
akārokāramakāraṃ sthūlaṃ sūkṣmaṃ parātparam oṅkārarūpam ṛgvaktraṃ samajihvāsamanvitam
ସେ ଅ, ଉ, ମ—ସ୍ଥୂଳ ମଧ୍ୟ, ସୂକ୍ଷ୍ମ ମଧ୍ୟ, ଏବଂ ପରାତ୍ପର ପରମ। ତାଙ୍କର ରୂପ ଓଁକାର; ତାଙ୍କର ମୁଖ ଋଗ୍ବେଦ; ଏବଂ ସେ ସମ୍ୟକ୍ ଜିହ୍ୱା—ପବିତ୍ର ଉଚ୍ଚାରଣଶକ୍ତିରେ ସମନ୍ୱିତ।
Suta Goswami (narrating the Shaiva doctrine as taught in the Linga Purana’s opening)
It grounds Linga-upasana in the Pranava: the Linga’s deepest symbol is Oṁ itself, indicating Shiva as the all-pervading Pati present in both manifest (sthūla) and unmanifest (sūkṣma) reality.
Shiva is identified as parātpara—transcending all categories—yet also immanent as A-U-M. This expresses the Siddhanta framing of Pati as simultaneously beyond bondage (pāśa) and the inner ruler of the pashu (soul).
Japa and dhyāna on Pranava (Oṁ) as Shiva: contemplating A-U-M as the gross–subtle–transcendent Lord, aligning speech (Vedic tongue) and mind in Pashupata-oriented worship.