वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
भूतालयो भूतपतिर् अहोरात्रो मलो ऽमलः वसुभृत् सर्वभूतात्मा निश्चलः सुविदुर् बुधः
bhūtālayo bhūtapatir ahorātro malo 'malaḥ vasubhṛt sarvabhūtātmā niścalaḥ suvidur budhaḥ
祂是众生之所依(Bhūtālaya),亦是众生之主(Bhūtapati);祂即昼夜(Ahōrātra)本身。祂既为垢(mala),亦为无垢(amala)——既示现染污,亦超越一切染污而清净。祂承载诸宝(Vasubhṛt),为一切有情之内我(Sarvabhūtātmā);不动而坚住——而真正的智者能明明了了地证知祂。
Suta Goswami (narrating the Shiva-stuti/names tradition to the sages of Naimisharanya)
It frames the Linga as the living support and inner Self of all beings (bhūtālaya, sarvabhūtātmā), so worship is not merely external ritual but recognition of Shiva as the indwelling Pati beyond all dualities.
Shiva is presented as transcendent and immanent: stainless (amala) and yet the ground where impurity (mala) is experienced by bound souls; changeless (niścala) while pervading time as day-and-night (ahorātra).
The yogic takeaway is inward contemplation on Shiva as the unmoving witness within all beings (sarvabhūtātmā, niścalaḥ), aligning with Pashupata-oriented meditation that loosens pāśa (bondage) rooted in mala.