Adhyaya 23: श्वेत-लोहित-पीत-कृष्ण-विश्व-कल्पेषु रुद्रस्वरूप-गायत्री-तत्त्ववर्णनम्
तस्मात्तु पशवः सर्वे भविष्यन्ति चतुष्पदाः ततश्चैषां भविष्यन्ति चत्वारस्ते पयोधराः
tasmāttu paśavaḥ sarve bhaviṣyanti catuṣpadāḥ tataścaiṣāṃ bhaviṣyanti catvāraste payodharāḥ
Therefore all animals (paśu) will come to be four‑footed; and thereafter, for these beings, four udders—bearers of milk—will arise, so that embodied life may be sustained within the created order.
Suta Goswami (narrating the creation account, echoing the inner cosmological discourse of the Purana)
It frames creation as an ordered manifestation under Pati (Shiva), where even nourishment (milk) is part of divine arrangement—supporting the devotee’s view that Linga-puja honors the source of sustenance and life-order.
Shiva-tattva is implied as Pati—the intelligent governor of srishti—by whose ordinance forms, functions, and sustenance-capacities arise for pashus within the world.
The practical takeaway aligns with Pashupata discipline: cultivate awareness that bodily support systems are ‘pasha-bound’ conditions, and offer their fruits (food, milk, livelihood) back to Pati through Shiva-puja and niyama (restraint and gratitude).