आभ्यन्तरध्यान-तत्त्वगणना-चतुर्व्यूहयोगः
Adhyaya 28
हिरण्यगर्भं रुद्रो ऽसौ जनयामास शङ्करः विश्वाधिकश् च विश्वात्मा विश्वरूप इति स्मृतः
hiraṇyagarbhaṃ rudro 'sau janayāmāsa śaṅkaraḥ viśvādhikaś ca viśvātmā viśvarūpa iti smṛtaḥ
તે રુદ્ર—શંકર—એ હિરણ્યગર્ભને ઉત્પન્ન કર્યો. તે વિશ્વથી પર, વિશ્વનો આત્મા, અને વિશ્વરૂપ—સમગ્ર જગત જ જેના સ્વરૂપ—એ રીતે સ્મરાય છે.
Suta Goswami (narrating the Linga Purana account of creation to the sages)
It frames Śiva (as Rudra-Śaṅkara) as the source of cosmic manifestation itself—Hiraṇyagarbha—supporting Linga worship as adoration of the transcendent Pati who also pervades and appears as the whole universe.
Śiva-tattva is presented in a threefold way: beyond the cosmos (viśvādhika), immanent as its inner Self (viśvātmā), and manifest as its total form (viśvarūpa)—the Lord who remains free while enabling creation.
No specific puja-vidhi is stated; the takeaway is a contemplative Pāśupata-oriented bhāvanā: meditate on Śiva as both transcendent Pati and the indwelling Self, loosening paśu’s pasha (bondage) through right knowledge and devotion.