भुवनकोशविन्यासनिर्णयः (ज्योतिर्गति-वृष्टिचक्र-वर्णनम्)
स्रष्टा भानुर्महातेजा वृष्टीनां विश्वदृग् विभुः सो ऽपि साक्षाद्द्विजश्रेष्ठाश् चेशानः परमः शिवः
sraṣṭā bhānurmahātejā vṛṣṭīnāṃ viśvadṛg vibhuḥ so 'pi sākṣāddvijaśreṣṭhāś ceśānaḥ paramaḥ śivaḥ
พระองค์ทรงเป็นผู้สร้าง; ทรงเป็นสุริยะผู้รุ่งโรจน์ด้วยมหาเดช; ทรงเป็นผู้ประทานฝน เป็นผู้เห็นทั่วและแผ่ซ่านเป็นมหาภู; โอ้ทวิชะผู้ประเสริฐ พระองค์นั้นเองคืออีศานะ—ปรมศิวะโดยตรง
Suta Goswami (narrating to the sages at Naimisharanya, with a doctrinal Shaiva emphasis)
It establishes that the Linga signifies not a limited deity but Paramashiva Himself—immanent as cosmic functions (sun, rain, creation) and transcendent as Īśāna—so worship is directed to the Supreme Pati present in all phenomena.
Shiva is described as both the efficient cause (Creator) and the all-pervading witness (viśvadṛk, vibhu), culminating in the declaration that He is directly Īśāna, Paramashiva—supreme sovereignty beyond pasha (bondage) while governing the cosmos.
The verse implies Pashupata-oriented contemplation: meditate on Shiva as the inner seer and cosmic governor while performing Linga-puja—linking external offerings to inner recognition of the all-pervading Pati who liberates the pashu from pasha.