आचार्य-धर्मलक्षण-श्रद्धाभक्तिप्राधान्यं तथा लिङ्गे ध्यान-पूजाविधानसंकेतः
Adhyaya 10
ईशानं विश्वरूपाख्यो विश्वरूपं तदाह माम्
īśānaṃ viśvarūpākhyo viśvarūpaṃ tadāha mām
そのとき、ヴィシュヴァルーパと呼ばれる者が私に語り、イーシャーナ(シヴァ)こそが宇宙の普遍の姿、すなわちヴィシュヴァルーパそのものであると宣言した。
Suta (narrating an internal account)
It frames Īśāna (Shiva) as Viśvarūpa—the all-pervading reality—supporting Linga worship as devotion to the formless Pati represented through a sacred form.
Shiva is identified with the Universal Form itself, implying he is the Pati who pervades and transcends creation, while beings remain Pashu bound by Pāśa until liberated by his grace.
Meditative upāsanā is implied: contemplate Īśāna as Viśvarūpa—seeing all worlds, beings, and elements as pervaded by Shiva—an inner orientation aligned with Pāśupata-style Shiva-dhyāna.