Adhyaya 71: पुरत्रयवृत्तान्तः—ब्रह्मवरदानम्, मयकृतत्रिपुर-निर्माणम्, विष्णुमाया-धर्मविघ्नः, शिवस्तुति, त्रिपुरदाहोपक्रमः
सर्वतः पाणिपादं त्वां सर्वतो ऽक्षिशिरोमुखम् सर्वतः श्रुतिमल्लोके सर्वमावृत्य तिष्ठसि
sarvataḥ pāṇipādaṃ tvāṃ sarvato 'kṣiśiromukham sarvataḥ śrutimalloke sarvamāvṛtya tiṣṭhasi
汝于四方皆有手足;处处皆是汝之眼、首与面。遍于世间,汝即一切众生之听闻;遍覆万有而住,为包容一切之主宰(Pati),超越诸限。
Suta Goswami (narrating the puranic teaching; verse voiced as a hymn addressing Shiva)
It establishes that the Linga signifies the all-pervading Pati—Shiva is not confined to one form or place; worship of the Linga trains the devotee to see Him as present in all directions and in all beings.
Shiva-tattva is presented as sarvavyāpaka (all-pervasive): the Lord is the universal seer and hearer, standing beyond limitation while pervading all—distinct from the bound pashu (soul) entangled in pāśa (bondage).
It points to Pashupata-style contemplation (bhāvanā) of Shiva’s omnipresence—during pūjā or japa, one internalizes that every direction and every sense-function is pervaded by Mahadeva.