अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
तेजो दशगुणेनैव बाह्यतो वायुना वृतम् वायुर्दशगुणेनैव बाह्यतो नभसा वृतः
tejo daśaguṇenaiva bāhyato vāyunā vṛtam vāyurdaśaguṇenaiva bāhyato nabhasā vṛtaḥ
Das Feuer (tejas) wird äußerlich von der Luft (vāyu) umhüllt, die zehnfach größer ist; und die Luft wiederum wird äußerlich vom Raum/Äther (nabhas/ākāśa) umhüllt, der zehnfach größer ist. So werden die grobstofflichen Elemente der Reihe nach von feineren und allumfassenderen Hüllen verhüllt, innerhalb der vom Herrn geordneten Schöpfung.
Suta Goswami (narrating the cosmological teaching to the sages of Naimisharanya)
It frames the cosmos as layered coverings (āvaraṇa) of the elements; Linga worship aims at piercing these veils so the pashu (soul) turns from gross enclosures toward Pati (Shiva), the subtlest and all-pervading reality.
By showing that each element is enclosed by a subtler, more pervasive principle, the verse implies a hierarchy of veiling; Shiva-tattva stands beyond all such coverings as the unconditioned Pati who is not enclosed by anything.
It supports bhuta-śuddhi (elemental purification) in puja and yogic withdrawal (pratyāhāra/dhāraṇā), where the sādhaka mentally transcends earth-water-fire-air-space coverings to rest awareness in Shiva.