Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
सर्वगत्वाच्च देवानाम् अवश्यत्वाच्च ईश्वरः बृहत्त्वाच्च स्मृतो ब्रह्मा भूतत्वाद्भूत उच्यते
sarvagatvācca devānām avaśyatvācca īśvaraḥ bṛhattvācca smṛto brahmā bhūtatvādbhūta ucyate
Karena Ia meresapi bahkan para dewa, Ia disebut Mahameresap (sarvagata). Karena kuasa-Nya tak terelakkan dan tak dapat dilampaui, Ia disebut Īśvara. Karena keluasan dan keagungan-Nya Ia dikenang sebagai Brahman; dan karena Ia menjadi landasan segala makhluk, Ia disebut Bhūta.
Suta Goswami (narrating the Purana to the sages of Naimisharanya; verse functions as a definitional gloss on divine epithets)
It frames the Linga as the sign of the Supreme Pati—Shiva who pervades all, rules by unavoidable law, and stands as the very Being behind all beings—so worship is directed to the all-pervading Reality, not a limited form.
Shiva-tattva is presented as sarvagata (all-pervading), avaśya (inevitable/unsurpassable necessity), and bṛhat (the Great, Brahman), establishing Him as Īśvara—sovereign Pati beyond pashu (souls) and pāśa (bondage).
The verse supports Pashupata-oriented contemplation (dhyāna) on Shiva’s all-pervasion and lordship—an inner practice that complements external Linga-puja by fixing awareness on Pati as the ground of all beings.