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
सर्वगत असल्याने तो ‘ऋषि’ म्हणतात; सर्व देहांत वास केल्याने ‘शरीरी’। सर्वांवर प्रभुत्व असल्याने ‘प्रभु’ आणि सर्व काही त्याचेच असल्याने ‘स्वामी’। सर्वत्र अंतःप्रवेश करीत असल्याने तो ‘विष्णु’ म्हणून ओळखला जातो.
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.