ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
क्षितौ शर्वः स्मृतो देवो ह्य् अपां भव इति स्मृतः रुद्र एव तथा वह्नौ उग्रो वायौ व्यवस्थितः
kṣitau śarvaḥ smṛto devo hy apāṃ bhava iti smṛtaḥ rudra eva tathā vahnau ugro vāyau vyavasthitaḥ
In the earth the Deva is remembered as Śarva; in the waters he is remembered as Bhava. In fire he is indeed Rudra, and in the wind he abides as Ugra. Thus the one Pati, Śiva, is immanent within the elements while remaining the transcendent Lord of all paśus.
Suta Goswami (narrating the Linga Purana to the sages of Naimisharanya)
It teaches that the Linga signifies Śiva as the indwelling reality of the elements—earth, water, fire, and wind—so worship is not limited to a form but recognizes the Pati pervading all.
Śiva-tattva is shown as both transcendent Lord (Pati) and immanent presence within the bhūtas, known by distinct names according to the elemental seat while remaining one undivided Rudra.
It supports bhūta-śuddhi and Pāśupata-style contemplation—purifying perception by meditating on Śiva’s presence in the elements as Śarva, Bhava, Rudra, and Ugra.