Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
प्रणम्य भगवान् विष्णुः पुनश्चापश्यदूर्द्ध्वतः ओङ्कारप्रभवं मन्त्रं कलापञ्चकसंयुतम्
praṇamya bhagavān viṣṇuḥ punaścāpaśyadūrddhvataḥ oṅkāraprabhavaṃ mantraṃ kalāpañcakasaṃyutam
سجدۂ تعظیم کے بعد بھگوان وِشنو نے پھر اوپر کی طرف دیکھا اور اوṅکار سے پیدا ہونے والا، پانچ کلاؤں سے یُکت وہ منتر دیکھا۔
Suta Goswami (narrating to the sages at Naimisharanya)
It links Linga-revelation with mantra-revelation: Viṣṇu perceives the Oṅkāra-born mantra endowed with five kalās, indicating that true Linga-worship is grounded in Śiva-mantra (sound as the subtle form of the Linga).
Śiva-tattva is implied as the transcendent Pati recognized “above” through Oṃ and its five kalās—signifying a reality beyond the pasha (bondage) that the pashu (soul) and even devas approach through reverence and inner vision.
Mantra-upāsanā centered on Oṃ (Oṅkāra) is highlighted—an inner Pāśupata-aligned discipline where contemplation of the seed-sound and its kalās leads the seeker toward direct apprehension of the Lord.