Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
संसिद्धः कार्यकारणे तथा वै समवर्तत एक एव महादेवस् त्रिधैवं स व्यवस्थितः
saṃsiddhaḥ kāryakāraṇe tathā vai samavartata eka eva mahādevas tridhaivaṃ sa vyavasthitaḥ
وقد اكتمل كمالُه في العلّة والمعلول، فتجلّى حقًّا. إنّ ذلك المهاديڤا واحدٌ لا ثاني له، ومع ذلك فهو مُقَرَّرٌ في هيئةٍ ثلاثية: يتولّى الخلقَ والحفظَ والفناء.
Suta Goswami (narrating the Purva-Bhaga teaching to the sages at Naimisharanya)
It establishes that the Linga signifies the one Mahādeva who is both the transcendent cause and the immanent effect, even while appearing as the three cosmic functions—so worship is directed to the single Pati beyond all forms.
Shiva is affirmed as ekam eva—one reality—yet He operates tridha, threefold, as the governing power behind sṛṣṭi, sthiti, and saṃhāra, showing non-duality of the supreme Lord with the cosmos without reducing Him to mere material causality.
The verse supports Pāśupata contemplation: meditate on Mahādeva as both kāraṇa and kārya, loosening pāśa (bondage) for the paśu (soul) by fixing awareness on Pati who remains one even in threefold activity.