Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
ऋषिः सर्वगतत्वाच्च शरीरी सो ऽस्य यत्प्रभुः स्वामित्वमस्य यत्सर्वं विष्णुः सर्वप्रवेशनात्
ṛṣiḥ sarvagatatvācca śarīrī so 'sya yatprabhuḥ svāmitvamasya yatsarvaṃ viṣṇuḥ sarvapraveśanāt
ಸರ್ವವ್ಯಾಪಕತ್ವದಿಂದ ಅವನು ‘ಋಷಿ’; ಎಲ್ಲ ದೇಹಗಳಲ್ಲಿ ವಾಸಿಸುವುದರಿಂದ ‘ಶರೀರೀ’. ಎಲ್ಲರ ಮೇಲಿನ ಅಧಿಪತ್ಯದಿಂದ ‘ಪ್ರಭು’, ಎಲ್ಲವೂ ಅವನದೇ ಆದ್ದರಿಂದ ‘ಸ್ವಾಮಿ’. ಎಲ್ಲದರೊಳಗೂ ಪ್ರವೇಶಿಸುವುದರಿಂದ ಅವನು ‘ವಿಷ್ಣು’ ಎಂದು ಕರೆಯಲ್ಪಡುತ್ತಾನೆ.
Suta Goswami (narrating a śiva-tattva teaching within the Purāṇic discourse)
It grounds Liṅga-pūjā in tattva: the Liṅga signifies the one Pati who pervades and indwells all beings; worship is not limited to a form but directed to the omnipresent Lord who is the inner ruler of all.
It presents Śiva as both transcendent lordship (Prabhu, Svāmin—master of all) and immanent presence (Śarīrī—indweller; sarvapraveśa—entering all). In Shaiva Siddhānta terms, He is Pati who permeates pashus while remaining their sovereign.
The yogic takeaway is antaryāmin-bhāvanā (contemplation of the indwelling Lord): in Pāśupata-oriented practice, one meditates on Śiva as present in all bodies and all states, loosening pasha through constant remembrance.