ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
आदित्यो ऽपि दिशश्चैव पृथिवी वरुणस् तथा वायुश्चन्द्रस् तथा ब्रह्मा रुद्रः क्षेत्रज्ञ एव च
ādityo 'pi diśaścaiva pṛthivī varuṇas tathā vāyuścandras tathā brahmā rudraḥ kṣetrajña eva ca
அவரே ஆதித்யனும், திசைகளும்; பூமியும், வருணனும்; வாயுவும், சந்திரனும்; பிரம்மாவும், ருத்ரனும்—மேலும் அவரே க்ஷேத்ரஜ்ஞன், எல்லா உயிர்களிலும் உள்ள க்ஷேத்ரத்தின் அறிபவன். இவ்வாறு ஒரே பதி-சிவன் அனைத்திலும் அந்தராத்மாவாய் வியாபித்தான்.
Suta Goswami (narrating the Linga Purana’s teaching to the sages of Naimisharanya)
It establishes that the Linga signifies the all-pervading Pati: worship is not limited to one deity-form, but honors Śiva as present in the Sun, Moon, elements, directions, and as the inner Witness.
Śiva-tattva is presented as sarvadevatātmaka and antaryāmin: the same reality appears as cosmic powers (Āditya, Vāyu, Varuṇa, etc.) and also as Kṣetrajña, the conscious Knower within every kṣetra (body-mind field).
The implied practice is Pāśupata-oriented contemplation (bhāvanā) and jñāna in which the sādhaka recognizes the Kṣetrajña as Śiva, loosening pāśa (bondage) for the paśu (individual soul) through inner identification with the Pati.