अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
स एव भगवान् रुद्रो विष्णुर्विश्वगतः प्रभुः तस्मिन्नण्डे त्विमे लोका अन्तर्विश्वमिदं जगत्
sa eva bhagavān rudro viṣṇurviśvagataḥ prabhuḥ tasminnaṇḍe tvime lokā antarviśvamidaṃ jagat
Dia sendiri, Bhagavān Rudra, adalah pula Viṣṇu, Sang Penguasa yang meresapi semesta; di dalam Telur itu terdapat dunia-dunia ini, dan di dalamnya pula seluruh jagat bersemayam.
Suta Goswami (narrating to the sages at Naimisharanya)
It establishes the Linga’s theological ground: the worshipped Pati (Rudra) is not a local deity but the all-pervading Lord who indwells the entire brahmāṇḍa; Linga-puja therefore targets the immanent-transcendent Shiva present in all worlds.
Shiva-tattva is presented as viśvagata (universally pervading) and prabhu (sovereign), and as non-different in functionally manifest divinity from Vishnu—pointing to one Supreme Pati appearing through multiple divine names while remaining the inner ruler of the cosmos.
No specific rite is prescribed in this line; the takeaway supports Pāśupata-oriented contemplation (bhāvanā) on the Lord’s all-pervasion—seeing every loka as within the Lord’s cosmic body, strengthening non-dual devotion during Linga-puja and japa.