Vibhaga 1, Adhyaya 74 — ब्रह्मप्रोक्तलिङ्गार्चनविधिः
Materials, Classes, and Fruits of Linga-Worship
लक्ष्मीवृक्षमयं लक्ष्मीर् गुहो वै गोमयात्मकम् मुनयो मुनिशार्दूलाः कुशाग्रमयम् उत्तमम्
lakṣmīvṛkṣamayaṃ lakṣmīr guho vai gomayātmakam munayo muniśārdūlāḥ kuśāgramayam uttamam
พระลักษมีพึงบูชาในรูป “ต้นลักษมี”; พระคุหะ (สกันทะ) พึงปั้นจากมูลโค โอ้เหล่าฤษีผู้ดุจพยัคฆ์ รูปแทนของฤๅษีทั้งหลายพึงทำจากปลายหญ้ากุศะอันประณีต
Suta Goswami (narrating Shiva-puja vidhi to the sages of Naimisharanya)
It authorizes ritual substitutes (pratinidhi-dravya) for representing deities and sages—showing that sincere Shiva-puja can be performed even with simple, pure materials like kuśa and gomaya, preserving śuddhi (ritual purity) and devotion.
By emphasizing valid substitutes and purity, it points to Shiva as Pati who accepts the bhāva (inner intent) of the pashu (soul) and loosens pāśa (bondage) through disciplined worship, not merely through costly externals.
Puja-vidhi aligned with Pāśupata discipline: using sanctifying materials (kuśa, gomaya) and correct representation of sacred presences, supporting steadiness of mind and purity of conduct during Linga worship.