Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
संघातो जायते तस्मात् तस्य गन्धो गुणो मतः तस्मिंस्तस्मिंश् च तन्मात्रं तेन तन्मात्रता स्मृता
saṃghāto jāyate tasmāt tasya gandho guṇo mataḥ tasmiṃstasmiṃś ca tanmātraṃ tena tanmātratā smṛtā
ومن ذلك المبدأ اللطيف يتكوَّن مركَّبٌ (عنصرٌ كثيف)، وتُعَدُّ خاصيّتُه المميِّزة هي «الرائحة». وفي كلِّ عنصرٍ من هذه العناصر توجد ماهيّتُه اللطيفة الموافقة (التنماترا)؛ ولذا يُذكَر أنّه متَّصفٌ بحالة التنماترا.
Suta Goswami (narrating the tattva-srishti teaching within the Linga Purana’s Shaiva cosmology)
It frames the world of sense-qualities (like smell) as a produced, composite layer of reality; Linga worship turns the pashu away from these guṇas (pāśa) toward Pati—Shiva—who transcends all tanmātras.
By implication, Shiva-tattva is beyond the chain where subtle essences generate gross composites and their sensory qualities; Shiva as Pati is not limited by gandha or any guṇa, while the pashu becomes bound when consciousness identifies with them.
A key Pashupata-Yogic takeaway is viveka (discriminative detachment): observe smell and other sense-qualities as tanmātra-based guṇas, and redirect awareness to the Linga as the sign of the guṇa-transcendent Mahadeva.