Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
सर्वगत्वाच्च देवानाम् अवश्यत्वाच्च ईश्वरः बृहत्त्वाच्च स्मृतो ब्रह्मा भूतत्वाद्भूत उच्यते
sarvagatvācca devānām avaśyatvācca īśvaraḥ bṛhattvācca smṛto brahmā bhūtatvādbhūta ucyate
因祂遍入诸天亦无所不至,故称「遍一切者」;因祂为不可违越、不可逃避之必然,故称「自在主」Īśvara。因其广大崇高,故忆念为「梵」Brahman;又因祂是一切有情无情之根基,故称「Bhūta」——万有之有。
Suta Goswami (narrating the Purana to the sages of Naimisharanya; verse functions as a definitional gloss on divine epithets)
It frames the Linga as the sign of the Supreme Pati—Shiva who pervades all, rules by unavoidable law, and stands as the very Being behind all beings—so worship is directed to the all-pervading Reality, not a limited form.
Shiva-tattva is presented as sarvagata (all-pervading), avaśya (inevitable/unsurpassable necessity), and bṛhat (the Great, Brahman), establishing Him as Īśvara—sovereign Pati beyond pashu (souls) and pāśa (bondage).
The verse supports Pashupata-oriented contemplation (dhyāna) on Shiva’s all-pervasion and lordship—an inner practice that complements external Linga-puja by fixing awareness on Pati as the ground of all beings.