अविमुक्तक्षेत्रमाहात्म्य — काशी-वाराणसी में मोक्ष, लिङ्ग-तीर्थ-मानचित्र, और उपासना-विधि
अविमुक्तेश्वरे नित्यम् अवसच्च सदा तया सर्वगत्वाच्च सर्वत्वात् सर्वात्मा सदसन्मयः
avimukteśvare nityam avasacca sadā tayā sarvagatvācca sarvatvāt sarvātmā sadasanmayaḥ
അവിമുക്തേശ്വരത്തിൽ അവൻ നിത്യമായി വസിക്കുന്നു—എപ്പോഴും പ്രകടവും അപ്രകടവും ആയ ഇരുരൂപങ്ങളിലായി. സർവ്വഗതത്വവും സർവ്വത്വവും കൊണ്ടു അവൻ എല്ലാ ജീവികളിലും ഉള്ള സർവ്വാത്മാവ്; സത്-അസത് ഉഭയമയൻ.
Suta Goswami (outer narrator; internal context inferred as a mahatmya-style exposition)
It frames the Linga as the sign of Pati who is both manifest (sat) and unmanifest (asat), making worship a means for the pashu (soul) to recognize Shiva as the indwelling Self everywhere, not merely in a single icon.
Shiva is presented as sarvagata (all-pervading) and sarva (the All), therefore sarvātman—the inner Self of all—transcending opposites by encompassing both being and non-being (sadasan-maya).
The verse primarily supports contemplative Pashupata-oriented insight (dhyana/jnana): meditating on Shiva as the all-pervading Sarvatman; ritually, it implies kshetra-smaraṇa and Linga-puja with the understanding that the Lord is present in all states—manifest and unmanifest.