Linga Purana — Purva Bhaga, Shloka 104
Adhyaya 71: पुरत्रयवृत्तान्तः—ब्रह्मवरदानम्, मयकृतत्रिपुर-निर्माणम्, विष्णुमाया-धर्मविघ्नः, शिवस्तुति, त्रिपुरदाहोपक्रमः
हृत्पुण्डरीकसुषिरे योगिनां संस्थितः सदा वदन्ति सूरयः सन्तं परं ब्रह्मस्वरूपिणम्
hṛtpuṇḍarīkasuṣire yogināṃ saṃsthitaḥ sadā vadanti sūrayaḥ santaṃ paraṃ brahmasvarūpiṇam
圣贤宣说：至上者恒安住于瑜伽行者心莲之空窍；祂即吉祥者湿婆（Śiva），其自性为超越之梵。祂为主宰（Pati），内照缚灵（paśu），并松解其系缚（pāśa）。
Suta Goswami (narrating the teaching to the sages of Naimisharanya)
FAQs
It shifts the emphasis from only external Linga-puja to inner worship: realizing Śiva as the supreme reality enthroned in the heart-lotus, which is the subtle sanctum of the Linga.
Śiva is presented as the ‘santam’ (the Auspicious One) and as para-brahman itself—immanent in the yogin’s heart while remaining transcendent, the Pati who grants liberation.
Heart-lotus dhyāna: contemplative absorption on Śiva within the hṛtpuṇḍarīka, aligning with Pāśupata-oriented yoga where inner realization complements mantra and worship.