भुवनकोशस्वभाववर्णनम् — सप्तद्वीप-पर्वत-लोकविन्यासः तथा यक्ष-उमा-प्रकाशः
प्रत्यण्डं द्विजशार्दूलास् तेषां हेतुर्महेश्वरः अण्डेषु चाण्डबाह्येषु तथाण्डावरणेषु च
pratyaṇḍaṃ dvijaśārdūlās teṣāṃ heturmaheśvaraḥ aṇḍeṣu cāṇḍabāhyeṣu tathāṇḍāvaraṇeṣu ca
Oh brāhmanes, tigres entre los nacidos dos veces: para cada Huevo cósmico (aṇḍa), Maheśvara, el gran Mahādeva, es la causa misma. Él lo penetra todo: lo que está dentro del Huevo, lo que está fuera, y aun las envolturas que lo circundan.
Suta Goswami
It grounds Linga worship in Shaiva metaphysics: the Linga signifies Maheshvara as the causal and all-pervading Pati—present within the cosmos, beyond it, and in its subtle coverings—so worship is directed to the Lord who transcends yet indwells all.
Shiva-tattva is presented as both nimitta and upādāna in theistic Shaiva framing: Maheshvara is the abiding cause and pervader of every brahmāṇḍa, including its interior, exterior, and the limiting sheaths—showing transcendence (beyond) and immanence (within).
The verse supports Pashupata-oriented contemplation (bhāvanā) of Shiva’s vyāpti (all-pervasion): in puja and japa, the sādhaka meditates on Mahadeva as present in all loci—inner, outer, and subtle boundaries—loosening pasha (bondage) by aligning the pashu (soul) to Pati.