द्यौर्मूर्धा तु विभोस्तस्य खं नाभिः परमेष्ठिनः सोमसूर्याग्नयो नेत्रे दिशः श्रोत्रं महात्मनः
dyaurmūrdhā tu vibhostasya khaṃ nābhiḥ parameṣṭhinaḥ somasūryāgnayo netre diśaḥ śrotraṃ mahātmanaḥ
O céu é a cabeça desse Senhor que tudo permeia; o vasto firmamento é o umbigo do Supremo Criador. A Lua, o Sol e o Fogo são Seus olhos, e as direções são os ouvidos desse Grande-Ser.
Suta Goswami (narrating the Linga Purana to the sages at Naimisharanya)
It supports Linga-upasana by teaching cosmic identification (virat-bhavana): the Linga signifies Pati (Śiva) who pervades all worlds, so worship is not limited to a form but extends to the whole universe as His body.
Śiva is presented as Vibhu and Mahātman—immanent in the cosmos yet supreme—whose head, navel, eyes, and ears are cosmic principles. This expresses Pati as the inner ruler of all tattvas, beyond the pashu-pasha limitation.
A contemplative Pāśupata-style meditation is implied: visualize the luminaries and directions as Śiva’s senses, cultivating non-separative awareness that weakens pasha (bondage) and steadies the pashu (individual soul) in devotion to Pati.