Pāśupata-vrata Māhātmya: Dvādaśa-Liṅga Mahāvrata, Month-wise Dravya, and Pūjā-krama
तस्मादेतैर्यथालाभं पुष्पधूपादिभिः शुभैः पूजयेद्देवदेवेशं भक्त्या वित्तानुसारतः
tasmādetairyathālābhaṃ puṣpadhūpādibhiḥ śubhaiḥ pūjayeddevadeveśaṃ bhaktyā vittānusārataḥ
ฉะนั้น ด้วยเครื่องบูชาอันเป็นมงคล เช่น ดอกไม้ ธูป และสิ่งอื่นตามที่หาได้ พึงบูชาเทวะผู้เป็นเจ้าเหนือเทวะทั้งปวงด้วยศรัทธา ตามกำลังทรัพย์ของตน
Suta Goswami (narrating Shiva-puja injunctions within the Linga Purana discourse)
It establishes that Linga/Śiva worship is valid and fruitful when performed with sincere bhakti using whatever pure offerings are available—emphasizing inner devotion over expensive display.
By calling him “deva-deveśa,” it presents Śiva as Pati—the supreme Lord who transcends and governs the devas—worthy of worship regardless of the worshipper’s material capacity.
It highlights basic Śiva-pūjā (upacāra) with flowers, incense, and related auspicious items, guided by yathālābha (availability) and devotion—supporting a disciplined devotional practice consistent with Pāśupata-oriented worship.