Shloka 162
वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
देवासुरेश्वरो विष्णुर् देवासुरमहेश्वरः सर्वदेवमयो ऽचिन्त्यो देवतात्मा स्वयम्भवः
devāsureśvaro viṣṇur devāsuramaheśvaraḥ sarvadevamayo 'cintyo devatātmā svayambhavaḥ
Viṣṇu is the overlord of Devas and Asuras alike, the Great Lord who presides over both. He is made of all the gods, inconceivable, the very Self dwelling within the deities, self-born. In Śaiva Siddhānta, such lordship and indwelling power ultimately point to Pati—the Supreme Śiva—who appears as the inner ruler (antar-yāmin) and ordains all divine functions.
Suta Goswami (narrating the Purana to the sages of Naimisharanya; verse embedded in a praise-context)
FAQs
It supports the Linga Purana theme that all divine offices and powers converge in one supreme principle; Linga worship trains the devotee (pashu) to seek that single Pati beyond sectarian divisions.
Though the verse names Viṣṇu, it uses mahā-īśvara and devatātmā language that, in the Purana’s Shaiva theology, aligns with Shiva-tattva: the inconceivable inner sovereign who empowers all deities and transcends deva/asura polarity.
The implied practice is inner recollection (smaraṇa) of the antar-yāmin during puja—seeing all forms as functions of one Pati—an orientation consistent with Pāśupata-style detachment from dualities and fixation on the supreme Lord.