Adhyaya 45: Rudra as Sarvatma—Seven Lokas, Seven Talas, and the Cosmic Body of Shiva
सर्वात्मानं महात्मानं महादेवं महेश्वरम् न विजानन्ति संमूढा मायया तस्य मोहिताः
sarvātmānaṃ mahātmānaṃ mahādevaṃ maheśvaram na vijānanti saṃmūḍhā māyayā tasya mohitāḥ
اس کی مایا سے فریفتہ ہو کر نہایت گمراہ لوگ سرواتما، مہاتما، مہادیو، مہیشور کو پہچان نہیں پاتے۔
Suta Goswami (narrating the Linga Purana’s teaching to the sages of Naimisharanya)
It frames Linga-worship as a discipline of recognition (pratyabhijñā) of Mahadeva as Sarvātman; without piercing Māyā, the pashu (bound soul) fails to perceive the Pati even when the Linga is present as His sign.
Shiva is presented as Sarvātman (immanent Self of all) and Maheśvara (transcendent Lord), the Mahātman who remains unknown to the deluded because Māyā veils His true status as Pati beyond pasha.
The implied practice is Pāśupata-oriented purification and jñāna—using puja, mantra, and yogic discernment (viveka) to remove Māyā’s obscuration so the pashu can know the Pati.