वरुणश्चैव वायुश् च सोमो धनद एव च ईश्वरो ऽहं न संदेहो नावमन्तव्य एव च
varuṇaścaiva vāyuś ca somo dhanada eva ca īśvaro 'haṃ na saṃdeho nāvamantavya eva ca
“I am indeed Varuṇa, and Vāyu, and Soma, and also Dhanada (Kubera). I am the Supreme Lord (Īśvara)—there is no doubt. Therefore, I must never be treated with contempt.”
Shiva (as Īśvara, asserting his all-pervasive divine identity)
It establishes that the Linga signifies the all-pervading Īśvara who includes the powers attributed to Varuṇa, Vāyu, Soma, and Kubera—so worship is directed to the one Pati behind all divine functions.
Shiva-tattva is presented as Īśvara, the sovereign Pati who pervades and governs the devatā-powers; the many are included in the One, leaving no doubt about his supreme lordship.
The takeaway is bhakti with reverence (anavamāna): in puja and Pāśupata discipline, the sādhaka avoids disrespect and trains the mind to see Īśvara present in all cosmic functions.