Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
एकधा स द्विधा चैव त्रिधा च बहुधा पुनः महेश्वरः शरीराणि करोति विकरोति च
ekadhā sa dvidhā caiva tridhā ca bahudhā punaḥ maheśvaraḥ śarīrāṇi karoti vikaroti ca
พระองค์ทรงเป็นหนึ่ง แต่กลับเป็นสอง เป็นสาม และอีกครั้งเป็นนานารูป. มเหศวรทรงสร้างกายทั้งหลายและทรงแปรเปลี่ยนกายเหล่านั้นด้วย
Suta Goswami (narrating the Linga Purana teaching to the sages of Naimisharanya)
It grounds Linga-worship in Shiva’s supreme agency: the Linga signifies Maheshvara beyond form, who nevertheless generates and reshapes all embodied forms—hence worship of the formless Linga reaches the source of all manifestation.
It presents Shiva-tattva as non-dual in essence (one), yet freely expressing dual, triple, and countless modes—showing his sovereignty to manifest plurality without losing transcendental unity.
The implied practice is Pashupata orientation: meditating on Maheshvara as Pati who governs the arising and transformation of the body, loosening identification with embodiment (pāśa) through Shiva-centered contemplation and worship.