विष्णुरुवाच—एकाक्षर-प्रणव-लिङ्ग-व्याप्ति-शिवस्तोत्रम्
विष्णुर् उवाच एकाक्षराय रुद्राय अकारायात्मरूपिणे उकारायादिदेवाय विद्यादेहाय वै नमः
viṣṇur uvāca ekākṣarāya rudrāya akārāyātmarūpiṇe ukārāyādidevāya vidyādehāya vai namaḥ
விஷ்ணு கூறினார்—ஏகாட்சர ருத்ரனுக்கு வணக்கம்; ‘அ’ எழுத்துருவான ஆத்மஸ்வரூபனுக்கு வணக்கம்; ‘உ’ எழுத்துருவான ஆதிதேவனுக்கு வணக்கம்; மேலும் வித்யாதேஹன் எனும் தூய ஞானஸ்வரூபனுக்கு வணக்கம்.
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.