आभ्यन्तरध्यान-तत्त्वगणना-चतुर्व्यूहयोगः
Adhyaya 28
विभूतयश् च रुद्रस्य मत्वा सर्वत्र भावतः सर्वं रुद्र इति प्राहुर् मुनयस्तत्त्वदर्शिनः
vibhūtayaś ca rudrasya matvā sarvatra bhāvataḥ sarvaṃ rudra iti prāhur munayastattvadarśinaḥ
Reconhecendo as vibhūti (manifestações divinas) de Rudra em todos os lugares e em todo modo de ser, os munis que veem a Verdade declaram: “Tudo isto, de fato, é Rudra.”
Suta Goswami (narrating the doctrine affirmed by the tattva-darshi munis)
It gives the core contemplative basis of Linga-puja: the Linga is not a mere symbol but a focus for realizing Rudra’s all-pervading vibhuti—seeing every form and place as pervaded by Shiva (Pati).
Shiva-tattva is presented as universally present in essence (bhāvataḥ). The truth-seeing sages affirm a non-fragmented vision where the entire cosmos is understood as Rudra’s manifestation, while Rudra remains the sovereign Pati.
A Pashupata-oriented practice of bhāva (inner contemplation): during puja and japa, the sādhaka trains the mind to perceive Rudra’s vibhutis everywhere, loosening pasha (bondage) that makes the pashu (soul) see separation.