वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
भूतालयो भूतपतिर् अहोरात्रो मलो ऽमलः वसुभृत् सर्वभूतात्मा निश्चलः सुविदुर् बुधः
bhūtālayo bhūtapatir ahorātro malo 'malaḥ vasubhṛt sarvabhūtātmā niścalaḥ suvidur budhaḥ
He is Bhūtālaya, the abode of all beings, and Bhūtapati, the Lord of beings; He is day-and-night (Ahōrātra) itself. He is mala and also amala—impurity and the stainless beyond impurity. He upholds all riches (Vasubhṛt), is the very Self within every creature (Sarvabhūtātmā), unmoving and steadfast—yet known with clarity by the truly wise.
Suta Goswami (narrating the Shiva-stuti/names tradition to the sages of Naimisharanya)
It frames the Linga as the living support and inner Self of all beings (bhūtālaya, sarvabhūtātmā), so worship is not merely external ritual but recognition of Shiva as the indwelling Pati beyond all dualities.
Shiva is presented as transcendent and immanent: stainless (amala) and yet the ground where impurity (mala) is experienced by bound souls; changeless (niścala) while pervading time as day-and-night (ahorātra).
The yogic takeaway is inward contemplation on Shiva as the unmoving witness within all beings (sarvabhūtātmā, niścalaḥ), aligning with Pashupata-oriented meditation that loosens pāśa (bondage) rooted in mala.