योगान्तरायाः, औपसर्गिकसिद्धयः, परवैराग्येन शैवप्रसादः
याक्षे तु तैजसं प्रोक्तं गान्धर्वे श्वसनात्मकम् ऐन्द्रे व्योमात्मकं सर्वं सौम्ये चैव तु मानसम्
yākṣe tu taijasaṃ proktaṃ gāndharve śvasanātmakam aindre vyomātmakaṃ sarvaṃ saumye caiva tu mānasam
في مرتبة الياكشا قيل إنه ذو طبيعة نارية (تيجَس)؛ وفي مرتبة الغاندارفَة هو ذو طبيعة النفس والريح. وفي المرتبة الأيندرية (المتعلقة بإندرا) فكلّ شيء ذو طبيعة الفضاء (آكاشا)؛ وفي المرتبة السومية (المتعلقة بسوما) فهو حقًّا ذو طابعٍ ذهني. وهكذا يُرى الباشو المتجسّد مُشكَّلًا بقوى العناصر والقوى اللطيفة، بينما يبقى الباتي—شيفا—الربّ المتعالي وراء هذه المكوّنات.
Suta Goswami (narrating the Purana to the sages of Naimisharanya)
It frames beings as composed of elemental and subtle powers (tejas, vāyu/prāṇa, ākāśa, manas), helping the worshipper see the Liṅga as the sign of Pati (Śiva) who transcends these constituents and grants liberation from pasha (bondage).
By contrasting the changing elemental/mental constitutions of created orders with the implied transcendent ground, it supports Śiva-tattva as Pati—beyond bhūtas and antaḥkaraṇa—while still pervading them as their inner ruler.
It implicitly supports Pāśupata-Yoga contemplation: observing prāṇa (breath), manas (mind), and the bhūtas as mutable layers of the pashu, then fixing awareness on Śiva as the unbound Pati represented by the Liṅga.