अनेन निर्मितास्त्वेवं तदात्मानो द्विजर्षभाः समष्टिरूपः सर्वात्मा संस्थितः सर्वदा शिवः
anena nirmitāstvevaṃ tadātmāno dvijarṣabhāḥ samaṣṭirūpaḥ sarvātmā saṃsthitaḥ sarvadā śivaḥ
हे द्विजश्रेष्ठांनो! अशा रीतीने हे सर्व त्यानेच निर्माण केले असून ते त्याच्याच आत्मस्वरूपाचे विस्तार आहेत। शिव सर्वदा समष्टीरूपाने स्थित, सर्वात्मा म्हणून निरंतर विराजमान आहे।
Suta Goswami (narrating to the sages at Naimisharanya)
It grounds Linga worship in metaphysics: the Linga signifies Shiva as the ever-present Sarvātman, the collective ground (samaṣṭi) from which all forms arise and in which all abide.
Shiva is presented as Pati—the abiding Lord who is simultaneously transcendent creator and immanent Self of all (sarvātmā), with the universe as His own expression (tad-ātmānaḥ).
The key takeaway is contemplative upāsanā: in puja and Pāśupata-oriented meditation, one should recognize all beings (paśu) as pervaded by Shiva, loosening pāśa (bondage) through insight into His sarvātmatva.