पृथिव्यां पृथुमीशानं सर्वेषां तु महेश्वरम् चतुर्मूर्तिषु सर्वज्ञं शङ्करं वृषभध्वजम्
pṛthivyāṃ pṛthumīśānaṃ sarveṣāṃ tu maheśvaram caturmūrtiṣu sarvajñaṃ śaṅkaraṃ vṛṣabhadhvajam
पृथिव्यां पृथुमीशानं सर्वेषां तु महेश्वरम्; चतुर्मूर्तिषु सर्वज्ञं शङ्करं वृषभध्वजम्।
Suta Goswami (narrating the Linga Purana discourse to the sages at Naimisharanya, with an internal hymn-like praise of Shiva)
It frames Shiva as immanent within the earth-principle yet transcendent as Maheshvara, supporting linga-puja as worship of the all-pervading Pati who can be approached through a concrete emblem while remaining limitless.
Shiva is presented as Pati (Maheshvara) of all beings and as sarvajña (omniscient), manifesting through a fourfold mode (caturmūrti) while remaining Śaṅkara—the source of auspiciousness and liberation from pāśa (bondage).
A contemplative upāsanā is implied: meditate on Shiva as present in the element earth and as the omniscient Lord in four manifestations—an inner Pāśupata-oriented dhyāna that can accompany linga-arcana.