ऋषिकृत-रुद्रस्तुतिः तथा संहाराग्नि-प्रश्नः
Kāma–Krodha–Lobha and the Fire of Dissolution
आत्मा च सर्वभूतानां सांख्यैः पुरुष उच्यते पर्वतानां महामेरुर् नक्षत्राणां च चन्द्रमाः
ātmā ca sarvabhūtānāṃ sāṃkhyaiḥ puruṣa ucyate parvatānāṃ mahāmerur nakṣatrāṇāṃ ca candramāḥ
He is the very Self (Ātman) of all beings; by the Sāṅkhya seers He is called the Puruṣa. Among mountains He is Mahāmeru, and among the stars He is the Moon.
Suta Goswami (narrating the Linga Purana’s teaching through traditional cosmological praise of Shiva as Pati)
It frames Shiva as the indwelling Ātman and cosmic axis (Mahāmeru), supporting Linga worship as contemplation of the all-pervading Pati present within and throughout the cosmos.
Shiva is identified with the Self of all beings and the Puruṣa recognized by Sāṅkhya—signifying the supreme conscious principle (Pati) who transcends bondage (pāśa) while pervading the pashus (souls).
A contemplative practice is implied: meditate on Shiva as Ātman-Puruṣa within the heart while visualizing His cosmic form as the stabilizing axis (Meru) and luminous guide (Moon).