वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
देवासुरेश्वरो विष्णुर् देवासुरमहेश्वरः सर्वदेवमयो ऽचिन्त्यो देवतात्मा स्वयम्भवः
devāsureśvaro viṣṇur devāsuramaheśvaraḥ sarvadevamayo 'cintyo devatātmā svayambhavaḥ
விஷ்ணு தேவர்களுக்கும் அசுரர்களுக்கும் அதிபதி; தேவராசுரர்களின் மகேஸ்வரன். அவர் எல்லாத் தேவமயன், சிந்திக்க இயலாதவன், தேவர்களின் உள்ளாத்மா, சுயம்பூவன்.
Suta Goswami (narrating the Purana to the sages of Naimisharanya; verse embedded in a praise-context)
It supports the Linga Purana theme that all divine offices and powers converge in one supreme principle; Linga worship trains the devotee (pashu) to seek that single Pati beyond sectarian divisions.
Though the verse names Viṣṇu, it uses mahā-īśvara and devatātmā language that, in the Purana’s Shaiva theology, aligns with Shiva-tattva: the inconceivable inner sovereign who empowers all deities and transcends deva/asura polarity.
The implied practice is inner recollection (smaraṇa) of the antar-yāmin during puja—seeing all forms as functions of one Pati—an orientation consistent with Pāśupata-style detachment from dualities and fixation on the supreme Lord.