ईशानकल्पवृत्तान्तः तथा लैङ्गपुराणस्य संक्षेप-सूची
अण्डोद्भवत्वं शर्वस्य रजोगुणसमाश्रयात् विष्णुत्वं कालरुद्रत्वं शयनं चाप्सु तस्य च
aṇḍodbhavatvaṃ śarvasya rajoguṇasamāśrayāt viṣṇutvaṃ kālarudratvaṃ śayanaṃ cāpsu tasya ca
By resorting to the rajo-guṇa, Śarva (Śiva) assumes the condition of being born from the cosmic egg; and in that same divine līlā he also takes on the state of Viṣṇu, the form of Kāla-Rudra, and even the posture of lying upon the waters.
Suta Goswami (narrating the cosmological doctrine to the sages of Naimisharanya)
It frames Śiva as the supreme Pati who can assume all cosmic functions; Linga-worship therefore addresses the source behind creation, preservation, and dissolution rather than a limited deity-form.
Śiva-tattva is shown as transcendent yet capable of manifesting through guṇas: by rajas he projects roles such as cosmic emergence, Viṣṇu-function, and Kāla-Rudra—while remaining the sovereign Lord (Pati) over all states.
The takeaway is contemplative Pāśupata orientation: meditate on the Linga as the one Pati who governs guṇas and time, loosening the pashu’s identification with changing roles and leading toward liberation from pāśa (bondage).