देवैर्विष्णोः शरणागमनम्—शिवलिङ्गस्थापनं, शिवसहस्रनामस्तवः, सुदर्शनचक्रप्रदानं च
भूशयो भूतिकृद्भूतिर् भूषणो भूतवाहनः अकायो भक्तकायस्थः कालज्ञानी कलावपुः
bhūśayo bhūtikṛdbhūtir bhūṣaṇo bhūtavāhanaḥ akāyo bhaktakāyasthaḥ kālajñānī kalāvapuḥ
祂卧于大地,以为其依止;赐予吉祥之力与昌盛;祂即昌盛本身;为诸世界之庄严;承载并引导一切众生。于至上本性中无身,而仍住于奉者之身;通达时间;其形为神圣之Kalā——微妙之力,显现并统摄万有。
Suta Goswami (narrating to the sages of Naimisharanya)
It frames the Linga as the bodiless Supreme (akāya) made approachable through His subtle power (kalā) and through inner presence in the devotee—supporting Linga-pūjā as worship of the formless Pati via a sacred, manifest symbol.
Shiva is transcendent (bodiless, beyond material form) yet immanent (dwelling in the devotee). As Kāla-jñānī He governs time and karma, and as Kalā-vapuḥ He is the subtle śakti by which manifestation and grace operate—Pati ruling and liberating the pashu from pāśa.
The verse points to antaryāga (inner worship) and Pāśupata-oriented bhakti: meditating on Shiva as the indwelling Lord while performing external Linga-pūjā, recognizing bhūti (sacred ash/auspicious power) as His grace and discipline.