Shivamurti–Pratishtha Phala: Shivalaya-Nirmana, Kshetra-Mahatmya, Tirtha-Snana, and Mandala-Vidhi
तथा मारकतैश्चैव सौवर्णै राजतैस् तथा तद्वर्णैर् लौकिकैश्चैव चूर्णैर्वित्तविवर्जितैः
tathā mārakataiścaiva sauvarṇai rājatais tathā tadvarṇair laukikaiścaiva cūrṇairvittavivarjitaiḥ
Do mesmo modo, pode-se adorar o Liṅga com esmeraldas, com ouro, com prata, e também com pós comuns de cor semelhante—especialmente para os desprovidos de riqueza—pois a verdadeira oferenda a Pati, o Senhor, é a bhakti, não o gasto.
Suta Goswami
It authorizes both precious and simple substitutes (same-colored powders), teaching that Liṅga-pūjā is accessible to all; the intent of devotion matters more than costly materials.
Śiva as Pati is not constrained by material opulence; He receives the bhāva (inner disposition) of the paśu (individual soul), loosening pāśa (bondage) through sincere worship rather than expense.
A practical pūjā-vidhi principle: use permissible dravyas or their simple color-equivalents; it supports the Pāśupata emphasis on inner offering (bhakti and niyama) alongside external ritual.