Sūta said: The Liṅga shall be made with great assiduity in accordance with the injunctions. A Liṅga shall be made of rock. It shall be identical with Brahmā, Viṣṇu, and Siva. It may be made of gold studded with jewels, or of silver or copper. It shall have its pedestal and the exit for water[2]. The top portion shall be sufficiently wide. The devotee shall clean Liṅga along with the pedestal and then devoutly install it. The pedestal of the Liṅga is goddess Umā and the Liṅga is Maheśvara himself. By worshipping these two the lord and the goddess are worshipped. By their installation, the lord of Devas is installed along with the goddess. Hence, the most excellent among the installers shall install the Liṅga along with the pedestal.