Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
तत्त्वानाम् अग्रजो यस्मान् महांश् च परिमाणतः विशेषेभ्यो गुणेभ्यो ऽपि महानिति ततः स्मृतः
tattvānām agrajo yasmān mahāṃś ca parimāṇataḥ viśeṣebhyo guṇebhyo 'pi mahāniti tataḥ smṛtaḥ
Weil es der Erstgeborene unter den tattvas ist und in seinem Maß gewaltig, ja selbst die Besonderheiten und auch die guṇas überragend, wird es daher als Mahān, das Große Prinzip, erinnert.
Suta Goswami (narrating the tattva-teaching within the Linga Purana discourse)
It frames creation as an ordered emergence of tattvas, preparing the devotee to see the Liṅga as the transcendent Pati who stands beyond the guṇas and their evolutes.
By emphasizing that Mahān is ‘greater than’ the guṇas and particulars, the verse supports a Shaiva reading where Shiva as Pati is ultimately beyond guṇa-bound prakṛti, while creation proceeds through graded principles.
Tattva-viveka (discriminative knowledge of principles) is implied as a Pashupata-oriented contemplative aid: discerning guṇa-bound pasha from the reality of Pati to loosen bondage in the pashu.