वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
वैणवी पणवी कालः कालकण्ठः कटंकटः नक्षत्रविग्रहो भावो निभावः सर्वतोमुखः
vaiṇavī paṇavī kālaḥ kālakaṇṭhaḥ kaṭaṃkaṭaḥ nakṣatravigraho bhāvo nibhāvaḥ sarvatomukhaḥ
তিনি বৈণবী ও পণবী—পবিত্র নাদ ও লয়ের অন্তর্নিহিত শক্তি। তিনিই কাল, এবং কালকণ্ঠ; ভয়ংকর অথচ অদম্য প্রভু। তাঁর দেহ নক্ষত্রমণ্ডলেরই প্রতিমা; তিনি ভাব ও নিভাব, এবং সর্বতো-মুখ হয়ে সকল দিক জুড়ে বিরাজমান।
Suta Goswami (narrating Shiva-names to the sages of Naimisharanya)
It frames the Liṅga as the sign of the all-pervading Pati: Shiva is Time, cosmic order (nakṣatras), and sacred sound—so Liṅga-pūjā is worship of the very principle that regulates, pervades, and liberates the pashu from pasha.
Shiva-tattva is presented as both transcendent and immanent: He is bhāva (manifest being) and nibhāva (the ground of manifestation), sarvatomukha (omnivision), and kāla (the inner governor of change), establishing Him as Pati beyond and within all states.
Nada-upāsanā and mantra-oriented Pāśupata discipline are implied: tuning awareness to sacred sound (vīṇā/paṇava symbolism) and meditating on Shiva as Kāla to cut the pasha of time-bound identification.