Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
आपो ऽग्निं पृथिवीं वायुम् अन्तरिक्षं दिवं तथा समुद्रांश् च नदीश्चैव तथा शैलवनस्पतीन्
āpo 'gniṃ pṛthivīṃ vāyum antarikṣaṃ divaṃ tathā samudrāṃś ca nadīścaiva tathā śailavanaspatīn
المياهُ والنارُ والأرضُ والريحُ والفضاءُ الأوسطُ والسماءُ كذلك؛ وكذلك المحيطاتُ والأنهارُ، وأيضًا الجبالُ والأشجارُ المهيبة—كلُّ ذلك داخلُ ميدانِ التجلّي للـPati، الربّ شيفا.
Suta Goswami
It supports Linga-upāsanā by framing the entire elemental cosmos—waters, fire, earth, wind, space, heaven, oceans, rivers, mountains, and trees—as Śiva’s manifest domain, encouraging worship that sees the Linga as the all-containing support (ādhāra) of creation.
Śiva-tattva is indicated as Pati who pervades and governs the visible categories of the world; the enumerated realms are not independent realities but expressions within His śakti, while He remains the sovereign consciousness behind them.
Elemental contemplation (bhūta-smaraṇa/bhūta-śuddhi) is implied: in Pāśupata-aligned practice, the sādhaka views the elements and natural powers as pervaded by Pati, loosening pāśa (bondage) through recognition (pratyabhijñā) of Śiva’s all-encompassing presence.