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
विभूतयश्च रुद्रस्य मत्वा सर्वत्र भावतः; सर्वं रुद्र इति प्राहुर्मुनयस्तत्त्वदर्शिनः।
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.