क्षुपस्य विष्णुदर्शनं, वैष्णवस्तोत्रं, दधीचविवादः, स्थानेश्वरतीर्थमाहात्म्यं
द्यौर्मूर्धा ते विभो नाभिः खं वायुर्नासिकां गतः नेत्रे सोमश् च सूर्यश् च केशा वै पुष्करादयः
dyaurmūrdhā te vibho nābhiḥ khaṃ vāyurnāsikāṃ gataḥ netre somaś ca sūryaś ca keśā vai puṣkarādayaḥ
Ó Senhor onipenetrante, o céu é a Tua cabeça; o vasto firmamento é o Teu umbigo; o vento habita como as Tuas narinas. A Lua e o Sol são os Teus dois olhos, e as hostes nascidas do lótus, começando por Puṣkara, são os Teus próprios cabelos—assim o cosmos se revela como o Teu corpo.
Suta Goswami (narrating the Purāṇic teaching to the sages at Naimiṣāraṇya, describing the cosmic form of Pati—Śiva)
It establishes that all cosmic powers are limbs of Śiva (Pati), so Linga-pūjā is not sectarian but a worship of the very ground of the universe—space, wind, sun, and moon—integrated in one Lord.
Śiva is presented as Vibhu (all-pervading) whose body is the cosmos itself; this supports the Siddhānta view of Pati as transcendent yet immanent, while pashus (souls) exist within His order and depend on His grace for release from pāśa (bondage).
It points to contemplative upāsanā used in Pāśupata-oriented practice: meditating on cosmic correspondences (sun–moon as eyes, vāyu as breath) to internalize Śiva-smarana during japa, prāṇāyāma, and Linga-pūjā.