Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
द्यौर्मूर्धा तु विभोस्तस्य खं नाभिः परमेष्ठिनः सोमसूर्याग्नयो नेत्रे दिशः श्रोत्रं महात्मनः
dyaurmūrdhā tu vibhostasya khaṃ nābhiḥ parameṣṭhinaḥ somasūryāgnayo netre diśaḥ śrotraṃ mahātmanaḥ
The sky is the head of that all-pervading Lord; the open firmament is the navel of the Supreme Creator. The Moon, the Sun, and Fire are His eyes, and the directions themselves are the ears of that Great-Souled One.
Suta Goswami (narrating the Linga Purana to the sages at Naimisharanya)
It supports Linga-upasana by teaching cosmic identification (virat-bhavana): the Linga signifies Pati (Śiva) who pervades all worlds, so worship is not limited to a form but extends to the whole universe as His body.
Śiva is presented as Vibhu and Mahātman—immanent in the cosmos yet supreme—whose head, navel, eyes, and ears are cosmic principles. This expresses Pati as the inner ruler of all tattvas, beyond the pashu-pasha limitation.
A contemplative Pāśupata-style meditation is implied: visualize the luminaries and directions as Śiva’s senses, cultivating non-separative awareness that weakens pasha (bondage) and steadies the pashu (individual soul) in devotion to Pati.