Lakulisha has been deified as an incarnation of Shiva, and is represented in front of the linga in the 6th to 8th centuries and also in the medieval period in temples of Kayavarohana and Timberva in Gujarat. These icons are some more examples of iconic, image-lingas. D.R. Bhandarkar in "op cit" [https://archive.org/stream/journalasiatics16bombgoog/journalasiatics16bombgoog_djvu.txt] mentions that the image in the sanctum of the Lakulishvara temple in Karvan is "the conjoint figure of Brahmeshvara and Lakulisha, confirming the statement of the Mahatmya that Lakulisha merged himself with Brahmeshvara". Brahmeshvara refers to the Shiva-linga. Lakulisha was identified with Mahesha (Shiva) in the Karvan Mahatmya and in iconographical programmes of several temples of Orissa and Rajasthan. So the images of Lakulisha conjoint with the linga, like other image-lingas, combine both the sakala (with form, manifest) and nishkala (formless, unmanifest) aspects of Shiva.