Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
एकाक्षरादुकाराख्यो हरिः परमकारणम् एकाक्षरान्मकाराख्यो भगवान्नीललोहितः
ekākṣarādukārākhyo hariḥ paramakāraṇam ekākṣarānmakārākhyo bhagavānnīlalohitaḥ
ایکاکشر سے ‘اُ’کار کی صورت میں ہری پرم کارن ہے؛ اور ایکاکشر سے ‘م’کار کی صورت میں بھگوان نیللوہت—خود شیو—ظاہر ہوتا ہے۔
Sūta (narrating the Purāṇic teaching to the sages; conveying the Śaiva doctrinal identification of syllabic forms)
It grounds Liṅga-upāsanā in mantra-tattva: the Lord is approached through ekākṣara (single-syllable) principles, revealing Viṣṇu as ‘U’ and Śiva (Nīlalohita) as ‘Ma’, thereby making syllabic contemplation a valid mode of Liṅga-centered worship.
Śiva is identified as Bhagavān Nīlalohita arising from the makāra principle—signifying that the Pati (Lord) is present as the causal and revelatory power within mantra, not merely as a form but as the inner source that grants liberation to the paśu.
Mantra-japa and ekākṣara-dhyāna (single-syllable contemplation) are implied—using syllabic seeds as supports for Pāśupata-oriented meditation that turns the mind from pāśa (bondage) toward Pati (Śiva).