Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
सर्गकर्ता त्वकाराख्यो ह्य् उकाराख्यस्तु मोहकः मकाराख्यस् तयोर् नित्यम् अनुग्रहकरो ऽभवत्
sargakartā tvakārākhyo hy ukārākhyastu mohakaḥ makārākhyas tayor nityam anugrahakaro 'bhavat
‘అ’కారముతో సూచితమైన తత్త్వము సృష్టికర్త; ‘ఉ’కారముతో సూచితమైనది మోహకము. అయితే ‘మ’కారముతో సూచితమైనది ఆ రెండింటికీ నిత్యము అనుగ్రహం చేయునది।
Suta Goswami (narrating the Linga Purana to the sages of Naimisharanya)
It frames Linga worship as contemplation of the Pranava’s inner theology: creation and delusion operate in the cosmos, yet Shiva’s essential mark is anugraha—grace—by which the devotee moves from bondage to liberation.
Shiva-tattva is indicated as the ever-gracious principle (anugraha) that transcends mere cosmic functions; as Pati, Shiva grants clarity and release to the paśu entangled in pāśa.
Pranava-japa and Linga-dhyana are implied: meditating on A-U-M as creation–bewilderment–grace aligns with Pashupata discipline, emphasizing surrender to Shiva’s anugraha as the liberating power.