Adhyaya 71: पुरत्रयवृत्तान्तः—ब्रह्मवरदानम्, मयकृतत्रिपुर-निर्माणम्, विष्णुमाया-धर्मविघ्नः, शिवस्तुति, त्रिपुरदाहोपक्रमः
सर्वतः पाणिपादं त्वां सर्वतो ऽक्षिशिरोमुखम् सर्वतः श्रुतिमल्लोके सर्वमावृत्य तिष्ठसि
sarvataḥ pāṇipādaṃ tvāṃ sarvato 'kṣiśiromukham sarvataḥ śrutimalloke sarvamāvṛtya tiṣṭhasi
พระองค์มีพระหัตถ์และพระบาททุกทิศ ทุกแห่งมีพระเนตร พระเศียร และพระพักตร์ ในโลกนี้พระองค์คือการได้ยินของสรรพสัตว์ทั้งปวง ทรงแผ่คลุมสรรพสิ่งและดำรงเป็นปติผู้ครอบคลุมทั้งหมด
Suta Goswami (narrating the puranic teaching; verse voiced as a hymn addressing Shiva)
It establishes that the Linga signifies the all-pervading Pati—Shiva is not confined to one form or place; worship of the Linga trains the devotee to see Him as present in all directions and in all beings.
Shiva-tattva is presented as sarvavyāpaka (all-pervasive): the Lord is the universal seer and hearer, standing beyond limitation while pervading all—distinct from the bound pashu (soul) entangled in pāśa (bondage).
It points to Pashupata-style contemplation (bhāvanā) of Shiva’s omnipresence—during pūjā or japa, one internalizes that every direction and every sense-function is pervaded by Mahadeva.