Adhyaya 49: जम्बूद्वीप-मेर्वादि-वर्षपर्वत-वन-सरः-रुद्रक्षेत्र-वर्णनम्
स एव जगतां कालः पाताले च व्यवस्थितः विष्णोर्विश्वगुरोर्मूर्तिर् दिव्यः साक्षाद्धलायुधः
sa eva jagatāṃ kālaḥ pātāle ca vyavasthitaḥ viṣṇorviśvagurormūrtir divyaḥ sākṣāddhalāyudhaḥ
He alone is Kāla, the Time that rules the worlds, and he abides even in Pātāla. He is the divine, manifest embodiment of Viṣṇu—the Guru of the universe—appearing directly as Halāyudha (Balarāma), wielder of the plough.
Suta Goswami (narrating to the sages of Naimisharanya)
It frames the deity as Kāla (cosmic Time) pervading all realms, implying that Linga-pūjā is worship of the all-pervading Pati who transcends and regulates worldly change.
By emphasizing the Lord as Kāla and as a manifest divine form, it aligns with Shaiva Siddhānta’s view of Pati as the supreme regulator who can also appear through recognizable forms while remaining transcendent.
The takeaway is contemplative upāsanā: meditate on the Linga as Kāla-pervading consciousness across all lokas, a support for Pāśupata-style inner detachment from time-bound bondage (pāśa).