Adhyaya 75: Nishkala–Sakala Shiva, Twofold Linga, and the Supremacy of Dhyana-Yajna
द्यौर्मूर्धा तु विभोस्तस्य खं नाभिः परमेष्ठिनः सोमसूर्याग्नयो नेत्रे दिशः श्रोत्रं महात्मनः
dyaurmūrdhā tu vibhostasya khaṃ nābhiḥ parameṣṭhinaḥ somasūryāgnayo netre diśaḥ śrotraṃ mahātmanaḥ
天は遍満する主の御頭、広大なる虚空は至上の創造主の御臍である。月・太陽・火はその御眼、方位そのものが大いなる御霊の御耳である。
Suta Goswami (narrating the Linga Purana to the sages at Naimisharanya)
It supports Linga-upasana by teaching cosmic identification (virat-bhavana): the Linga signifies Pati (Śiva) who pervades all worlds, so worship is not limited to a form but extends to the whole universe as His body.
Śiva is presented as Vibhu and Mahātman—immanent in the cosmos yet supreme—whose head, navel, eyes, and ears are cosmic principles. This expresses Pati as the inner ruler of all tattvas, beyond the pashu-pasha limitation.
A contemplative Pāśupata-style meditation is implied: visualize the luminaries and directions as Śiva’s senses, cultivating non-separative awareness that weakens pasha (bondage) and steadies the pashu (individual soul) in devotion to Pati.