क्षुपस्य विष्णुदर्शनं, वैष्णवस्तोत्रं, दधीचविवादः, स्थानेश्वरतीर्थमाहात्म्यं
द्यौर्मूर्धा ते विभो नाभिः खं वायुर्नासिकां गतः नेत्रे सोमश् च सूर्यश् च केशा वै पुष्करादयः
dyaurmūrdhā te vibho nābhiḥ khaṃ vāyurnāsikāṃ gataḥ netre somaś ca sūryaś ca keśā vai puṣkarādayaḥ
遍満なる主よ、天は汝の頭、広大なる虚空は汝の臍、風は汝の鼻孔として住す。月と太陽は汝の両眼、そしてプシュカラに始まる蓮華生の衆は汝の髪—かくして宇宙は汝自身の御身として顕れる。
Suta Goswami (narrating the Purāṇic teaching to the sages at Naimiṣāraṇya, describing the cosmic form of Pati—Śiva)
It establishes that all cosmic powers are limbs of Śiva (Pati), so Linga-pūjā is not sectarian but a worship of the very ground of the universe—space, wind, sun, and moon—integrated in one Lord.
Śiva is presented as Vibhu (all-pervading) whose body is the cosmos itself; this supports the Siddhānta view of Pati as transcendent yet immanent, while pashus (souls) exist within His order and depend on His grace for release from pāśa (bondage).
It points to contemplative upāsanā used in Pāśupata-oriented practice: meditating on cosmic correspondences (sun–moon as eyes, vāyu as breath) to internalize Śiva-smarana during japa, prāṇāyāma, and Linga-pūjā.