वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
भूतालयो भूतपतिर् अहोरात्रो मलो ऽमलः वसुभृत् सर्वभूतात्मा निश्चलः सुविदुर् बुधः
bhūtālayo bhūtapatir ahorātro malo 'malaḥ vasubhṛt sarvabhūtātmā niścalaḥ suvidur budhaḥ
Baginda ialah tempat bernaung segala makhluk (Bhūtālaya) dan Tuhan para bhūta (Bhūtapati); Baginda ialah siang dan malam (Ahōrātra) itu sendiri. Baginda ialah mala dan juga amala—baik kekotoran mahupun Yang suci melampaui kekotoran. Baginda Vasubhṛt, penopang segala kekayaan; Baginda ialah Ātman dalam setiap makhluk; tidak bergerak dan teguh—namun dikenali dengan jelas oleh para budha yang benar-benar bijaksana.
Suta Goswami (narrating the Shiva-stuti/names tradition to the sages of Naimisharanya)
It frames the Linga as the living support and inner Self of all beings (bhūtālaya, sarvabhūtātmā), so worship is not merely external ritual but recognition of Shiva as the indwelling Pati beyond all dualities.
Shiva is presented as transcendent and immanent: stainless (amala) and yet the ground where impurity (mala) is experienced by bound souls; changeless (niścala) while pervading time as day-and-night (ahorātra).
The yogic takeaway is inward contemplation on Shiva as the unmoving witness within all beings (sarvabhūtātmā, niścalaḥ), aligning with Pashupata-oriented meditation that loosens pāśa (bondage) rooted in mala.