Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
उपचारस्तु क्रियते लोकानां हितकाम्यया इन्द्रियाणीन्द्रियार्थाश् च महाभूतानि पञ्च च
upacārastu kriyate lokānāṃ hitakāmyayā indriyāṇīndriyārthāś ca mahābhūtāni pañca ca
उपचारस्तु क्रियते लोकानां हितकाम्यया। इन्द्रियाणीन्द्रियार्थाश्च महाभूतानि पञ्च च॥
Suta Goswami (narrating Linga Purana teachings to the sages of Naimisharanya)
It frames Linga-pūjā as a total consecration: not only external offerings, but the dedication of the senses, their objects, and the five elements—making worship a comprehensive alignment of embodied life toward Śiva.
By implying that all indriyas, their viṣayas, and the mahābhūtas can be gathered into worship, it points to Śiva as Pati—the transcendent Lord who pervades and receives the entire tattvic field while remaining its sovereign.
Upacāra is presented as both pūjā and yogic discipline: restraining and sanctifying indriyas (sense-control) and offering the bhūta-field itself—an approach consistent with Pāśupata-oriented inner worship.