अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
तस्माच्च रूपमात्रं तु ततो ऽग्निश्च रसस्ततः रसादापः शुभास्ताभ्यो गन्धमात्रं धरा ततः
tasmācca rūpamātraṃ tu tato 'gniśca rasastataḥ rasādāpaḥ śubhāstābhyo gandhamātraṃ dharā tataḥ
From that subtle principle arises form alone (rūpa-tanmātra); from it Fire (Agni) is produced, and from Fire arises taste (rasa-tanmātra). From taste arise the auspicious Waters; and from those waters arises fragrance alone (gandha-tanmātra), whereafter Earth comes into being. Thus the manifest world proceeds by Śiva’s ordinance, as the Pati who unfolds the elements for the experience of the bound paśu.
Suta Goswami (narrating the cosmological teaching as part of the Purva-Bhaga account)
It frames the cosmos as a graded manifestation from subtle qualities (tanmātras) to gross elements, encouraging the devotee to see the Linga as the transcendent Pati behind all form, fire, water, and earth—supporting inward, elemental purification (bhūta-śuddhi) during worship.
Shiva-tattva is implied as the governing Lord (Pati) whose power orders the sequence of manifestation; the elements are not independent realities but unfold for the experience and eventual liberation of the pashu from pasha.
It supports contemplative practice on the elements and their subtle causes—used in Shaiva sadhana as bhūta-śuddhi and sense-withdrawal (pratyāhāra), integrating the worshipper’s body and senses into Linga-centered awareness.