वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
वैणवी पणवी कालः कालकण्ठः कटंकटः नक्षत्रविग्रहो भावो निभावः सर्वतोमुखः
vaiṇavī paṇavī kālaḥ kālakaṇṭhaḥ kaṭaṃkaṭaḥ nakṣatravigraho bhāvo nibhāvaḥ sarvatomukhaḥ
祂是毗那毗与般那毗——内住于神圣音声与节律之力;祂即是时间本身,亦是其喉即为时间的“时喉”者。祂是不屈而令人敬畏的主。祂的形相是诸星宿的化身;祂是Bhāva(有、存在)与Nibhāva(成、成为之根基);并且祂是“遍面者”,观照并遍满一切方所。
Suta Goswami (narrating Shiva-names to the sages of Naimisharanya)
It frames the Liṅga as the sign of the all-pervading Pati: Shiva is Time, cosmic order (nakṣatras), and sacred sound—so Liṅga-pūjā is worship of the very principle that regulates, pervades, and liberates the pashu from pasha.
Shiva-tattva is presented as both transcendent and immanent: He is bhāva (manifest being) and nibhāva (the ground of manifestation), sarvatomukha (omnivision), and kāla (the inner governor of change), establishing Him as Pati beyond and within all states.
Nada-upāsanā and mantra-oriented Pāśupata discipline are implied: tuning awareness to sacred sound (vīṇā/paṇava symbolism) and meditating on Shiva as Kāla to cut the pasha of time-bound identification.