Vibhaga 1, Adhyaya 74 — ब्रह्मप्रोक्तलिङ्गार्चनविधिः
Materials, Classes, and Fruits of Linga-Worship
तस्य पुण्यं मया वक्तुं सम्यग्युगशतैरपि शक्यते नैव विप्रेन्द्रास् तस्माद् वै स्थापयेत् तथा
tasya puṇyaṃ mayā vaktuṃ samyagyugaśatairapi śakyate naiva viprendrās tasmād vai sthāpayet tathā
ஓ பிராமணச் சிறந்தவர்களே, அந்தச் செயலின் புண்ணியத்தை நான் நூறு யுகங்கள் சொன்னாலும் முழுமையாகச் சொல்ல இயலாது. ஆகவே அதே முறையில் சிவலிங்கத்தை நிறுவ வேண்டும்।
Suta Goswami (narrating Linga-sthapana teachings to the sages of Naimisharanya)
It declares the fruit (puṇya) of Linga-sthāpana to be immeasurable, urging the practitioner to establish the Linga exactly as prescribed—because consecration becomes a direct, enduring support for Shiva-bhakti.
By presenting the merit as beyond complete narration, it implies Shiva-tattva as ananta (limitless) and the Linga as a fitting, consecrated locus through which the paśu approaches Pati and transcends pāśa.
The verse highlights Linga-sthāpana (installation/consecration) as a primary Shaiva practice; it functions as a sustained discipline supporting puja, mantra, and the inward orientation central to Pāśupata-style sādhanā.