Shiva Purana
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रूपित्वात्सकलस्तद्वत्तस्मात्सकलनिष्कलः । निष्कलत्वान्निराकारं लिंगं तस्य समागतम् ११ ।
He is also Sakala as He has an embodied form. He is both Sakala and Niṣkala. It is in his Niṣkala aspect that the Liṅga is appropriate.
english translation
rUpitvAtsakalastadvattasmAtsakalaniSkalaH । niSkalatvAnnirAkAraM liMgaM tasya samAgatam 11 ।
hk transliteration by Sanscriptसकलत्वात्तथा बेरं साकारं तस्य संगतम् । सकलाकलरूपत्वाद्ब्रह्मशब्दाभिधः परः १२ ।
Because of its all-encompassing nature, the form is also unified with it, Being the embodiment of all the arts, it is called Brahman, the Supreme, by name.
english translation
sakalatvAttathA beraM sAkAraM tasya saMgatam । sakalAkalarUpatvAdbrahmazabdAbhidhaH paraH 12 ।
hk transliteration by Sanscriptअपि लिंगे च बेरे च नित्यमभ्यर्च्यते जनैः । अब्रह्मत्वात्तदन्येषां निष्कलत्वं न हि क्वचित् १३ ।
Even in the forms of deities and idols, people worship constantly, But due to the nature of Brahman, those forms are never devoid of its essence anywhere.
english translation
api liMge ca bere ca nityamabhyarcyate janaiH । abrahmatvAttadanyeSAM niSkalatvaM na hi kvacit 13 ।
hk transliteration by Sanscriptतस्मात्ते निष्कले लिंगे नाराध्यंते सुरेश्वराः । अब्रह्मत्वाच्च जीवत्वात्तथान्ये देवतागणाः १४ ।
Hence the deities are not worshipped in the formless phallic symbol. The other deities are both non-Brahman and individual souls.
english translation
tasmAtte niSkale liMge nArAdhyaMte surezvarAH । abrahmatvAcca jIvatvAttathAnye devatAgaNAH 14 ।
hk transliteration by Sanscriptतूष्णीं सकलमात्रत्वादर्च्यंते बेरमात्रके । जीवत्वं शंकरान्येषां ब्रह्मत्वं शंकरस्य च १५ ।
In view of their being embodied alone they are worshipped solely in the bodily form. Śaṅkara has Brahmatva and the others Jīvatva.
english translation
tUSNIM sakalamAtratvAdarcyaMte beramAtrake । jIvatvaM zaMkarAnyeSAM brahmatvaM zaMkarasya ca 15 ।
hk transliteration by Sanscript