वासिष्ठकथनम् (आदित्य–सोमवंशवर्णनम् तथा रुद्रसहस्रनाम-प्रशंसा)
भगहारी नियन्ता च कालो लोकपितामहः चतुर्मुखो महालिङ्गश् चारुलिङ्गस्तथैव च
bhagahārī niyantā ca kālo lokapitāmahaḥ caturmukho mahāliṅgaś cāruliṅgastathaiva ca
祂摄取一切主宰之力,为至上调御者;祂即是迦罗(Kāla,时间),为诸世界之祖父(Pitāmaha)。祂为四面者;祂为大林伽(Mahā-Liṅga),亦为妙丽之林伽。
Suta Goswami (narrating Shiva’s names to the sages of Naimisharanya)
It identifies the Linga not as a mere emblem but as Pati Himself—Mahalinga and Charulinga—worthy of worship as the supreme regulator who grants and withdraws all powers and fortunes.
Shiva is presented as Niyanta (the governor of cosmic order), Kala (the power of time that ripens karma and dissolves worlds), and the source-ground of creation (Lokapitamaha), indicating His transcendence and immanence as Pati.
The verse supports Linga-upasana within Pashupata orientation: meditating on Shiva as Kala and Niyanta during puja/japa to loosen pasha (bondage) and align the pashu (soul) to the rule of Pati.