विष्णुरुवाच—एकाक्षर-प्रणव-लिङ्ग-व्याप्ति-शिवस्तोत्रम्
विष्णुर् उवाच एकाक्षराय रुद्राय अकारायात्मरूपिणे उकारायादिदेवाय विद्यादेहाय वै नमः
viṣṇur uvāca ekākṣarāya rudrāya akārāyātmarūpiṇe ukārāyādidevāya vidyādehāya vai namaḥ
विष्णुरुवाच—एकाक्षराय रुद्राय अकारायात्मरूपिणे। उकारायादिदेवाय विद्यादेहाय वै नमः॥
Vishnu
It frames Rudra (Śiva) as the Pranava (the one-syllabled Om), implying that Linga-worship is ultimately worship of the formless Pati as Consciousness, approached through sacred sound and its meanings.
Śiva is identified as Ekākṣara (Om) and as Vidyā itself—Self-luminous awareness—showing Pati as the primordial source beyond pasha (bondage) and the inner Self of all beings.
Pranava-japa and contemplation on A-U (as aspects of Om) are implied as a Shaiva upāya: meditating on Śiva as ātma-rūpa and vidyā-deha to loosen pasha and orient the pashu toward liberation.