ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
भीमः सुषिरनाके ऽसौ भास्करे मण्डले स्थितः ईशानः सोमबिम्बे च महादेव इति स्मृतः
bhīmaḥ suṣiranāke 'sau bhāskare maṇḍale sthitaḥ īśānaḥ somabimbe ca mahādeva iti smṛtaḥ
സുഷിര-നാകത്തിൽ സൂര്യമണ്ഡലത്തിൽ നിലകൊള്ളുന്നവൻ ‘ഭീമൻ’ എന്നു സ്മരിക്കപ്പെടുന്നു. ചന്ദ്രബിംബത്തിൽ ‘ഈശാനൻ’ ആയി—അവൻ ‘മഹാദേവൻ’ എന്നു കീർത്തിക്കപ്പെടുന്നു॥
Suta Goswami (narrating the Linga Purana to the sages of Naimisharanya)
It frames the Liṅga not only as an installed icon but as Śiva’s all-pervading presence (vyāpti) in the cosmic maṇḍalas of Sun and Moon, supporting a Shaiva mode of worship where the devotee recognizes the Pati in all luminous forms.
Śiva-tattva is presented as one Reality manifesting distinct names and aspects—Bhīma in the solar sphere and Īśāna in the lunar sphere—yet remembered as the single Mahādeva, indicating unity behind functional cosmic expressions.
A contemplative upāsanā aligned with Pāśupata Yoga: dhyāna on Śiva as the inner ruler of Surya and Soma, using the luminaries as supports (ālambana) to loosen pasha (bondage) and orient the pashu (soul) toward Pati.