Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
ऋषिः सर्वगतत्वाच्च शरीरी सो ऽस्य यत्प्रभुः स्वामित्वमस्य यत्सर्वं विष्णुः सर्वप्रवेशनात्
ṛṣiḥ sarvagatatvācca śarīrī so 'sya yatprabhuḥ svāmitvamasya yatsarvaṃ viṣṇuḥ sarvapraveśanāt
He is called Ṛṣi because He is all‑pervading; He is called Śarīrī because He indwells all bodies. He is Prabhu because He is Lord over all, and Svāmin because all things belong to Him. He is called Viṣṇu because He enters into everything—pervading all from within.
Suta Goswami (narrating a śiva-tattva teaching within the Purāṇic discourse)
It grounds Liṅga-pūjā in tattva: the Liṅga signifies the one Pati who pervades and indwells all beings; worship is not limited to a form but directed to the omnipresent Lord who is the inner ruler of all.
It presents Śiva as both transcendent lordship (Prabhu, Svāmin—master of all) and immanent presence (Śarīrī—indweller; sarvapraveśa—entering all). In Shaiva Siddhānta terms, He is Pati who permeates pashus while remaining their sovereign.
The yogic takeaway is antaryāmin-bhāvanā (contemplation of the indwelling Lord): in Pāśupata-oriented practice, one meditates on Śiva as present in all bodies and all states, loosening pasha through constant remembrance.