लिङ्गार्चनपूर्वकं स्नानाचमनविधिः
Snana–Achamana as Preparation for Linga-Archana
एवं हि चाभिषिच्याथ स्वमूर्ध्नि पयसा द्विजाः ध्यायेच्च त्र्यम्बकं देवं हृदि पञ्चास्यम् ईश्वरम्
evaṃ hi cābhiṣicyātha svamūrdhni payasā dvijāḥ dhyāyecca tryambakaṃ devaṃ hṛdi pañcāsyam īśvaram
Assim, após realizar a ablução, ó dvijas (os duas-vezes-nascidos), deveis também aspergir leite sobre a vossa própria cabeça; então, meditando no coração, contemplai o Deus Tryambaka de três olhos—Īśvara, o Senhor de cinco faces.
Suta Goswami (narrating Shiva-puja vidhi to the sages of Naimisharanya)
It links external Linga-abhisheka with internal purification—sprinkling milk on one’s head and then doing heart-centered dhyāna—showing that true worship unites ritual and inner realization of Pati (Shiva).
Shiva is presented as Tryambaka (three-eyed, transcendent knower of the three times) and Pañcāsya/pañcavaktra Īśvara (the five-faced Lord), indicating the all-pervading sovereign Pati who is to be realized inwardly in the heart beyond pasha (bondage).
A combined practice: abhiṣeka using milk (a śuddhi and bhakti act) followed by dhyāna in the heart on the five-faced, three-eyed Shiva—an inner Pāśupata-oriented contemplation supporting liberation of the paśu (soul).