वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
देवासुरेश्वरो विष्णुर् देवासुरमहेश्वरः सर्वदेवमयो ऽचिन्त्यो देवतात्मा स्वयम्भवः
devāsureśvaro viṣṇur devāsuramaheśvaraḥ sarvadevamayo 'cintyo devatātmā svayambhavaḥ
విష్ణువు దేవులకూ అసురులకూ అధిపతి, దేవాసుర మహేశ్వరుడు. ఆయన సర్వదేవమయుడు, అచింత్యుడు, దేవతల అంతరాత్మ, స్వయంభువు.
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.