आभ्यन्तरध्यान-तत्त्वगणना-चतुर्व्यूहयोगः
Adhyaya 28
हिरण्यगर्भं रुद्रो ऽसौ जनयामास शङ्करः विश्वाधिकश् च विश्वात्मा विश्वरूप इति स्मृतः
hiraṇyagarbhaṃ rudro 'sau janayāmāsa śaṅkaraḥ viśvādhikaś ca viśvātmā viśvarūpa iti smṛtaḥ
That Rudra—Śaṅkara—brought forth Hiraṇyagarbha, the golden cosmic germ. He is remembered as the One who transcends the universe, as the very Soul within the universe, and as the One whose form is the entire universe.
Suta Goswami (narrating the Linga Purana account of creation to the sages)
It frames Śiva (as Rudra-Śaṅkara) as the source of cosmic manifestation itself—Hiraṇyagarbha—supporting Linga worship as adoration of the transcendent Pati who also pervades and appears as the whole universe.
Śiva-tattva is presented in a threefold way: beyond the cosmos (viśvādhika), immanent as its inner Self (viśvātmā), and manifest as its total form (viśvarūpa)—the Lord who remains free while enabling creation.
No specific puja-vidhi is stated; the takeaway is a contemplative Pāśupata-oriented bhāvanā: meditate on Śiva as both transcendent Pati and the indwelling Self, loosening paśu’s pasha (bondage) through right knowledge and devotion.