भुवनकोशविन्यासनिर्णयः (ज्योतिर्गति-वृष्टिचक्र-वर्णनम्)
हिताय सर्वजन्तूनां गतिः शर्वेण निर्मिता भूर्भुवः स्वस् तथा ह्यापो ह्य् अन्नं चामृतमेव च
hitāya sarvajantūnāṃ gatiḥ śarveṇa nirmitā bhūrbhuvaḥ svas tathā hyāpo hy annaṃ cāmṛtameva ca
ସମସ୍ତ ଜୀବଙ୍କ ହିତାର୍ଥେ ଶର୍ବ (ଶିବ) ତାଙ୍କର ଗତି-ବ୍ୟବସ୍ଥା ନିର୍ମାଣ କରିଛନ୍ତି—ଭୂଃ, ଭୁବଃ, ସ୍ୱଃ ଲୋକ; ଏବଂ ଜଳ, ଅନ୍ନ, ଅମୃତ ମଧ୍ୟ। ଏହା ସବୁ ପତି-ସ୍ୱରୂପ ଶିବଙ୍କ ବିଧାନ।
Suta Goswami (narrating to the sages of Naimisharanya)
It frames Shiva (Śarva) as the cosmic Pati who ordains the worlds and sustenance; Linga worship honors that same Lord as the source of all gati (right course) and welfare for every paśu (individual soul).
Shiva-tattva is presented as the sovereign ordainer who establishes the three realms and the life-supporting principles (water, food, amṛta), indicating His governance over both worldly order (pravṛtti) and the highest good (nivṛtti).
While not prescribing a specific rite, it supports Shaiva puja logic: offering āpaḥ (water) and anna (naivedya) in Linga-puja acknowledges Shiva as their ultimate source, aligning the practitioner’s gati toward Pashupata-oriented liberation.