Pāśupata-vrata Māhātmya: Dvādaśa-Liṅga Mahāvrata, Month-wise Dravya, and Pūjā-krama
सर्वात्मको महादेवो गन्धतोये ह्यपाम्पतिः पीठे वै प्रकृतिः साक्षान् महदाद्यैर्व्यवस्थिता
sarvātmako mahādevo gandhatoye hyapāmpatiḥ pīṭhe vai prakṛtiḥ sākṣān mahadādyairvyavasthitā
มหาเทพทรงเป็นอาตมันแห่งสรรพสิ่ง ในสายน้ำอันมีกลิ่นหอม พระองค์ทรงสถิตเป็นอปามปติ ผู้เป็นเจ้าแห่งน้ำนั้น และบนปิฐะอันศักดิ์สิทธิ์ ปฤกฤติย่อมตั้งมั่นโดยตรง จัดวางด้วยมหัตและตัตตวะอื่น ๆ
Suta Goswami (narrating the Linga Purana teaching to the sages of Naimisharanya)
It frames Linga-worship as worship of the all-pervading Pati: Shiva is not limited to an icon but is present as the inner Self within all elements, while Shakti/Prakṛti is the manifested basis through which creation is ordered.
Shiva is presented as Sarvātmaka—immanent as the Self of all—and as Pati, the sovereign Lord who presides over the elemental field (here highlighted through ap, the watery principle), remaining the transcendent controller even as tattvas unfold.
The verse supports tattva-anusandhāna (contemplation of principles) used in Shaiva/Pāśupata sādhanā: meditate on Shiva as the indweller of the elements and on Prakṛti’s ordered evolutes, integrating inner realization with Linga-pūjā.