Concept of Ishtalinga (which is different from Shivalinga found in Temple)

God,
whichever way I look,
you are there everywhere.
The form of the entire expanse, you are.
The eye of the universe, you are.
The face of the universe, you are.
The hands of the universe, you are.
The feet of the universe, you are.
You are, Koodalasangamadeva. -Guru Basava/85^[1]

The width of the world, the width of the sky
still greater width is your width.
Below the nether world are your holy feet,
beyond the universe is your holy crown.
Oh, impenetrable, invisible, incomparable linga
oh, lord Koodalasangama
you appeared so tiny in the hollow of my palm.
-Guru Basava/201^[1]

ಅಯ್ಯಾ ! ಪಾತಾಳವಿತ್ತಿತ್ತ, ಶ್ರೀಪಾದವತ್ತತ್ತ
ಬ್ರಹ್ಮಾಂಡವಿತ್ತಿತ್ತ, ಮಣಿಮುಕುಟವತ್ತತ್ತ,
ಅಯ್ಯಾ ! ದಶದಿಕ್ಕು ಇತ್ತಿತ್ತ, ದಶಭುಜಂಗಳತ್ತತ್ತ ಚನ್ನಮಲ್ಲಿಕಾರ್ಜುನಯ್ಯಾ,
ನೀನೆನ್ನ ಕರಸ್ಥಲಕ್ಕೆ ಬಂದು ಚುಳುಕಾದಿರಯ್ಯಾ ! -ಶ್ರೀ ಅಕ್ಕಮಹಾದೇವಿ

ಕಾಣಬಾರದ ಲಿಂಗವು ಕರಸ್ಥಲಕ್ಕೆ ಬಂದಡೆ,
ಎನಗಿದು ಸೋಜಿಗ, ಎನಗಿದು ಸೋಜಿಗ !
ಅಹುದೆನಲಮ್ಮೆನು, ಅಲ್ಲೆನಲಮ್ಮೆನು,
ಗುಹೇಶ್ವರಲಿಂಗವು ನಿರಾಳ ನಿರಾಕಾರ ಬಯಲು ಆಕಾರವಾದಡೆ ! - ಪ್ರಥಮ ಶೂನ್ಯ ಪೀಠಾಧೀಶ ಅಲ್ಲಮಪ್ರಭು

In these two vachanas, it is said that Parashiva is jagadagala, mugilagala meaning world-rich; His feet are incomparable to the patala; Sri Mukuta is incomparable to the universe; and his Dasabhujam is incomparable to the dashadikks; That substance, impenetrable, immeasurable, invisible to the naked eye, and incomparable in every manner, has been miniatured and placed in Sharan's hand.

That is to say, the big figure appeared in Sharan's hand as a tiny, just like an elephant hides in a mirror and a large metropolis appears in a camera's film.