भूर्भूवःस्वर्महश् चैव जनः साक्षात्तपः स्वयम् सत्यलोकस् तथाण्डानां कोटिकोटिशतानि च
bhūrbhūvaḥsvarmahaś caiva janaḥ sākṣāttapaḥ svayam satyalokas tathāṇḍānāṃ koṭikoṭiśatāni ca
Bhūr, Bhuvaḥ, Svar, Mahaḥ, Jana, and indeed Tapaḥ itself, as well as Satyaloka—thus are the worlds; and there exist hundreds of crores upon crores of cosmic eggs (brahmāṇḍas).
Suta Goswami (narrating the cosmological teaching within the Linga Purana discourse)
By describing innumerable brahmāṇḍas and graded lokas, the verse frames the Liṅga as the cosmic sign (liṅga) of Pati—Shiva—whose presence pervades and transcends every realm, making Liṅga-pūjā a universal, not merely local, worship.
It implies Shiva-tattva as the supreme ground beyond all lokas: the worlds and even countless universes arise within the cosmic order, while Pati remains the sovereign reality by whose power creation is measured yet never exhausts Him.
The verse primarily highlights cosmological contemplation (loka-dhyāna) used in Shaiva practice to cultivate dispassion (vairāgya) and orient the paśu (soul) toward Pati; it supports meditative worship of the Liṅga as the axis of all worlds rather than prescribing a specific rite.