भुवनकोशस्वभाववर्णनम् — सप्तद्वीप-पर्वत-लोकविन्यासः तथा यक्ष-उमा-प्रकाशः
प्रत्यण्डं द्विजशार्दूलास् तेषां हेतुर्महेश्वरः अण्डेषु चाण्डबाह्येषु तथाण्डावरणेषु च
pratyaṇḍaṃ dvijaśārdūlās teṣāṃ heturmaheśvaraḥ aṇḍeṣu cāṇḍabāhyeṣu tathāṇḍāvaraṇeṣu ca
おお、虎のごときブラーフマナたちよ。宇宙卵(aṇḍa)一つ一つの因は、まさにマヘーシュヴァラ、偉大なるマハーデーヴァである。彼は卵の内にも外にも、さらに卵を包む覆いの層にさえ遍在する。
Suta Goswami
It grounds Linga worship in Shaiva metaphysics: the Linga signifies Maheshvara as the causal and all-pervading Pati—present within the cosmos, beyond it, and in its subtle coverings—so worship is directed to the Lord who transcends yet indwells all.
Shiva-tattva is presented as both nimitta and upādāna in theistic Shaiva framing: Maheshvara is the abiding cause and pervader of every brahmāṇḍa, including its interior, exterior, and the limiting sheaths—showing transcendence (beyond) and immanence (within).
The verse supports Pashupata-oriented contemplation (bhāvanā) of Shiva’s vyāpti (all-pervasion): in puja and japa, the sādhaka meditates on Mahadeva as present in all loci—inner, outer, and subtle boundaries—loosening pasha (bondage) by aligning the pashu (soul) to Pati.