Vishweshwara-samhita - Chapter 5 - Verse 22
Shiva Purana (siva.sh) · 5 · Verse 22
shiva-puranavishweshwara-samhitachapter-5
Sanskrit Original
सकलं च तथा बेरं पूजायां लोकसंमतम् । शिवान्येषां च जीवत्वात्सकलत्वाच्च सर्वतः २२ ।
sakalaM ca tathA beraM pUjAyAM lokasaMmatam । zivAnyeSAM ca jIvatvAtsakalatvAcca sarvataH 22 ।
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Similarly, the idol (Bera) is also universally accepted in worship, While other deities are considered to have life and form, Shiva is the essence of all forms everywhere.