Pāśupata-vrata Māhātmya: Dvādaśa-Liṅga Mahāvrata, Month-wise Dravya, and Pūjā-krama
तस्मादेतैर्यथालाभं पुष्पधूपादिभिः शुभैः पूजयेद्देवदेवेशं भक्त्या वित्तानुसारतः
tasmādetairyathālābhaṃ puṣpadhūpādibhiḥ śubhaiḥ pūjayeddevadeveśaṃ bhaktyā vittānusārataḥ
Kaya nga, sa pamamagitan ng mga mapalad na handog—mga bulaklak, insenso, at iba pa—dapat sambahin ang Panginoon na Diyos ng mga diyos, nang may bhakti, ayon sa kaya at yaman ng tao.
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.