ईशानकल्पवृत्तान्तः तथा लैङ्गपुराणस्य संक्षेप-सूची
भुवि रुद्रालयानां तु संख्या विष्णोर्गृहस्य च अन्तरिक्षे तथाण्डे ऽस्मिन् देवायतनवर्णनम्
bhuvi rudrālayānāṃ tu saṃkhyā viṣṇorgṛhasya ca antarikṣe tathāṇḍe 'smin devāyatanavarṇanam
Here is described the enumeration of Rudra’s shrines upon the earth, and also the abode of Viṣṇu—together with an account of the divine sanctuaries in the mid-region (antarikṣa) and within this cosmic egg (brahmāṇḍa).
Suta Goswami
It frames Linga-worship within sacred geography: Rudra’s abodes on earth and across the cosmos are presented as legitimate seats of Śiva (Pati), encouraging temple/pīṭha-oriented devotion and pilgrimage as supports for pūjā and inner recollection.
By linking Rudra’s shrines with antarikṣa and the brahmāṇḍa, it implies Śiva’s pervasion and lordship beyond a single locale—Pati is present in all planes where pashus (souls) dwell under pāśa (bondage).
It indirectly highlights tīrtha-yātrā and devāyatana-sevā (temple service) as aids to Śaiva sādhana; such outer worship supports Pāśupata-style inner discipline by fixing awareness on the omnipresent Rudra.