आभ्यन्तरध्यान-तत्त्वगणना-चतुर्व्यूहयोगः
Adhyaya 28
महांस् तथा त्वहङ्कारं तन्मात्रं पञ्चकं पुनः कर्मेन्द्रियाणि पञ्चैव तथा बुद्धीन्द्रियाणि च
mahāṃs tathā tvahaṅkāraṃ tanmātraṃ pañcakaṃ punaḥ karmendriyāṇi pañcaiva tathā buddhīndriyāṇi ca
From Prakṛti arises Mahat (cosmic intelligence), then Ahaṅkāra, the principle of the “I”-sense. Thereafter arise the five tanmātras (subtle elements), along with the five organs of action and likewise the five organs of knowledge. Thus the bond of bondage (paśa) is unfolded for the paśu, until it is mastered under the Lord (Pati), Śiva.
Suta Goswami (narrating the cosmological teaching within the Linga Purana discourse)
It maps the inner structure of embodied existence—Mahat, ego, tanmātras, and the senses—showing what the devotee offers and purifies in Linga-pūjā: the ego and sense-complex are surrendered to Śiva (Pati) to loosen pāśa (bondage).
By listing evolutes of prakṛti, it implies Śiva-tattva as distinct from and transcendent to these principles—Śiva is Pati, the Lord who is not merely another tattva but the sovereign consciousness who grants mastery and liberation to the paśu.
Sense-restraint and ego-thinning are indicated: a Pāśupata-oriented discipline where the karmendriyas and buddhīndriyas are regulated, and ahaṅkāra is offered into Śiva through japa, dhyāna, and Linga-centered worship.