आभ्यन्तरध्यान-तत्त्वगणना-चतुर्व्यूहयोगः
Adhyaya 28
सूर्ये वह्नौ च सर्वेषां सर्वत्रैवं विचारतः सैवाहं सो ऽहमित्येवं द्विधा संस्थाप्य भावतः
sūrye vahnau ca sarveṣāṃ sarvatraivaṃ vicārataḥ saivāhaṃ so 'hamityevaṃ dvidhā saṃsthāpya bhāvataḥ
By reflective discernment, one should contemplate Him everywhere—in the Sun, in Fire, and in all beings. Establishing the inner attitude in a twofold way—“I am She (Śakti)” and “I am He (Śiva)”—one recognizes the all-pervading Lord as one’s own Self.
Suta Goswami (narrating Shiva-oriented contemplative teaching within the Purva-Bhaga discourse)
It shifts Linga-worship from mere external ritual to inner recognition: the Linga signifies Shiva’s all-pervading presence, to be contemplated in cosmic powers like Surya and Agni and in all beings.
Shiva-tattva is presented as sarvavyāpaka (all-pervading) and recognizable through vicāra (discernment). The twofold affirmation “so’ham / sā’ham” points to the inseparability of Pati (Shiva) and Shakti in realization.
A contemplative Pāśupata-oriented practice: meditate on Shiva’s presence in Surya, Agni, and all beings, and stabilize bhāva through the twofold identity-recognition of Shiva and Shakti (non-dual inner installation).