Adhyaya 44: Nandikesvara’s Manifestation and Abhisheka; The Rule of Namaskara in Shiva-Nama
सिंहासनं च परमं तया चाधिष्ठितं मया अलंकृता महालक्ष्म्या मुकुटाद्यैः सुभूषणैः
siṃhāsanaṃ ca paramaṃ tayā cādhiṣṭhitaṃ mayā alaṃkṛtā mahālakṣmyā mukuṭādyaiḥ subhūṣaṇaiḥ
परमं सिंहासनं तत्र, तया सह मया चाधिष्ठितम्; महालक्ष्म्या मुकुटादिभिः शुभभूषणैः अलंकृता।
Suta Goswami (narrating an internal divine account as preserved in the Linga Purana narrative)
It frames divine sovereignty and auspiciousness: the enthroned Lord with Śakti and Śrī (Mahālakṣmī) indicates that worship of the Linga is worship of Pati—the supreme ruler—whose presence confers śrī (prosperity) and maṅgala (auspiciousness).
Shiva-tattva is implied as supreme lordship (aiśvarya): the “parama siṃhāsana” signifies Pati as the transcendent sovereign, while being “with Her” signals inseparability of Shiva and Shakti in manifesting grace and order.
The verse most directly points to pūjā-upacāras (ornamental offerings): crown, ornaments, and enthronement imagery support arcana where the devotee offers alaṅkāra and honors the Lord as Pati, the bestower of śrī and protection to the paśu.