Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
सूत उवाच महेश्वरो महादेवः प्रकृतेः पुरुषस्य च परत्वे संस्थितो देवः परमात्मा मुनीश्वराः
sūta uvāca maheśvaro mahādevaḥ prakṛteḥ puruṣasya ca paratve saṃsthito devaḥ paramātmā munīśvarāḥ
সূত বললেন—হে মুনীশ্বরগণ! মহেশ্বর মহাদেব প্রকৃতি ও পুরুষ—উভয়েরও পরস্থিত পরম দেব; তিনিই পরমাত্মা, সর্বাধিপতি পতি।
Suta
It establishes that the object of Linga-worship is Mahēśvara as the Paramātman—transcendent to both matter (Prakṛti) and conditioned individuality (Puruṣa)—so the Linga signifies the Supreme Pati, not a limited deity.
Shiva-tattva is presented as the supreme, self-established reality (Paramātman) who stands beyond the dual framework of Prakṛti and Puruṣa—indicating His lordship (Pati) and absolute transcendence.
No specific rite is named, but the verse supports Pāśupata-oriented contemplation: meditate on Mahādeva as the transcendent Pati beyond Prakṛti–Puruṣa, which loosens Pāśa (bondage) for the Pāśu (soul).