आचार्य-धर्मलक्षण-श्रद्धाभक्तिप्राधान्यं तथा लिङ्गे ध्यान-पूजाविधानसंकेतः
Adhyaya 10
ईशानं विश्वरूपाख्यो विश्वरूपं तदाह माम्
īśānaṃ viśvarūpākhyo viśvarūpaṃ tadāha mām
ततः स विश्वरूपाख्यः मामाह—ईशानं विश्वरूपं तदिति; ईशान एव विश्वरूपत्वेन प्रतिष्ठितः।
Suta (narrating an internal account)
It frames Īśāna (Shiva) as Viśvarūpa—the all-pervading reality—supporting Linga worship as devotion to the formless Pati represented through a sacred form.
Shiva is identified with the Universal Form itself, implying he is the Pati who pervades and transcends creation, while beings remain Pashu bound by Pāśa until liberated by his grace.
Meditative upāsanā is implied: contemplate Īśāna as Viśvarūpa—seeing all worlds, beings, and elements as pervaded by Shiva—an inner orientation aligned with Pāśupata-style Shiva-dhyāna.