Matsya Purana — The Ārdrānandakarī Tṛtīyā Vrata: Ritual Procedure
देव्या मुखं विलासिन्यै वृषेशाय पुनर्विभोः स्मितं सस्मेरलीलायै विश्ववक्त्राय वै विभो //
devyā mukhaṃ vilāsinyai vṛṣeśāya punarvibhoḥ smitaṃ sasmeralīlāyai viśvavaktrāya vai vibho //
The Goddess’s face is for the One who delights in sacred play; and again, O Lord, Your smile is for the Bull-bannered Lord (Vṛṣeśa), Śiva. O all-pervading One, You are the very face of the universe—indeed, the Lord of all.
Indirectly, it presents the supreme Lord as “viśva-vaktra” (the universe-faced), a theological idea used in Purāṇas to ground cosmic manifestation and re-absorption in the all-pervading divine, though this verse itself is primarily devotional praise rather than a Pralaya narrative.
As a stuti, it supports dharmic life through devotion and right orientation: kings and householders are encouraged in the Matsya Purana to uphold dharma with reverence toward Devī and the great deities; recitation and remembrance cultivate humility and righteous governance rather than prescribing a specific rule here.
The verse is not a Vāstu-technical rule, but its epithets (e.g., Vṛṣeśa, Viśvavaktra) are useful in ritual/temple contexts for dhyāna and nāma-recitation—helping define the deity’s contemplated form and cosmic status during pūjā.