Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
ईश्वरस्तु परो देवो विष्णुश् च महतः परः ब्रह्मा च रजसा युक्तः सर्गादौ हि प्रवर्तते
īśvarastu paro devo viṣṇuś ca mahataḥ paraḥ brahmā ca rajasā yuktaḥ sargādau hi pravartate
ਈਸ਼ਵਰ ਹੀ ਪਰਮ ਦੇਵ ਹੈ; ਅਤੇ ਵਿਸ਼ਨੂ ਮਹਤ् (ਮਹਾਬੁੱਧੀ) ਤੋਂ ਵੀ ਪਰੇ ਹੈ। ਬ੍ਰਹਮਾ ਰਜੋਗੁਣ ਨਾਲ ਯੁਕਤ ਹੋ ਕੇ ਸ੍ਰਿਸ਼ਟੀ ਦੇ ਆਰੰਭ ਵਿੱਚ ਸ੍ਰਗ-ਪ੍ਰਵਿਰਤੀ ਚਲਾਉਂਦਾ ਹੈ।
Suta Goswami (narrating Linga Purana’s cosmology to the sages at Naimisharanya)
It establishes Īśvara (Shiva) as the supreme Pati behind all cosmic functions; Linga worship centers on this transcendent Lord who empowers the creator (Brahmā) and sustainer (Viṣṇu).
Shiva is presented as Īśvara, the para-deva—supreme and causally prior to the manifesting principles; as Pati, he stands beyond the guṇas while directing their operation through his śakti.
No specific puja-vidhi is stated, but the doctrinal takeaway supports Pāśupata orientation: meditate on Pati (Īśvara) as transcendent to tattvas and guṇas, the giver of mokṣa to the pashu bound by pasha.