अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
क्ष्मा सा पञ्चगुणा तस्माद् एकोना रससम्भवाः त्रिगुणो भगवान्वह्निर् द्विगुणः स्पर्शसम्भवः
kṣmā sā pañcaguṇā tasmād ekonā rasasambhavāḥ triguṇo bhagavānvahnir dviguṇaḥ sparśasambhavaḥ
Die Erde ist fünffach an Qualitäten. Aus ihr entsteht das Wasser, um eine Qualität vermindert und aus dem Geschmack geboren. Das ehrwürdige Feuer (Vahni) ist dreifach an Qualitäten, und die Luft ist zweifach, aus der Berührung entstanden. So entfalten sich die groben Elemente in der geordneten Manifestation des Herrn.
Suta Goswami (narrating the cosmological teaching within the Linga Purana framework)
It frames the world as a structured unfolding of tattvas; Linga worship then becomes a return-to-source practice, purifying the bhūtas and directing the pashu (soul) toward Pati (Shiva) beyond the elements.
By presenting a lawful sequence in elemental manifestation, it implies an intelligent governor of creation—Pati—whose order underlies the bhūtas, while Shiva-tattva remains transcendent to their guṇas and limitations.
Bhūta-śuddhi (elemental purification) and tattva-vicāra used in Shaiva and Pāśupata-oriented sādhanā—contemplating how sensory qualities (touch, taste, etc.) arise and are withdrawn back into Shiva.