वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
रत्नभूतो ऽथ रत्नाङ्गो महार्णवनिपातवित् मूलं विशालो ह्यमृतं व्यक्ताव्यक्तस्तपोनिधिः
ratnabhūto 'tha ratnāṅgo mahārṇavanipātavit mūlaṃ viśālo hyamṛtaṃ vyaktāvyaktastaponidhiḥ
ସେ ରତ୍ନସ୍ୱରୂପ, ରତ୍ନମୟ ଅଙ୍ଗଯୁକ୍ତ; ମହାର୍ଣ୍ଣବରେ ନିପାତ/ଅବତରଣର ଜ୍ଞାତା। ସେ ମୂଳକାରଣ, ବିଶାଳ; ସେଇ ଅମୃତ, ମୃତ୍ୟୁରହିତ। ସେ ବ୍ୟକ୍ତ-ଅବ୍ୟକ୍ତ ଉଭୟ; ତପର ନିଧି—ଏହି ହେଲେ ପତି, ଭଗବାନ ଶିବ।
Suta Goswami (narrating the Shiva Sahasranama within the Linga Purana to the sages of Naimisharanya)
It frames the Linga as the mūla (root-cause) and amṛta (immortality) itself—guiding the devotee to worship not merely a symbol, but Pati (Śiva) who pervades both the visible and invisible.
Śiva is presented as vyakta-avyakta—simultaneously manifest in form and unmanifest beyond form—while remaining viśāla (all-pervading), the deathless ground of all beings (Pashus) and their liberation from Pāśa (bondage).
The epithet taponidhiḥ emphasizes tapas and disciplined Pāśupata-oriented sādhanā: sustained austerity, mantra-japa, and contemplative absorption on the Linga as the vast, deathless Reality.