अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
तेजो दशगुणेनैव बाह्यतो वायुना वृतम् वायुर्दशगुणेनैव बाह्यतो नभसा वृतः
tejo daśaguṇenaiva bāhyato vāyunā vṛtam vāyurdaśaguṇenaiva bāhyato nabhasā vṛtaḥ
Fire (tejas) is outwardly enclosed by air (vāyu), tenfold greater; and air, in turn, is outwardly enclosed by space/ether (nabhas/ākāśa), tenfold greater. Thus the gross elements are successively veiled by subtler, more all-pervading sheaths within the Lord’s ordered creation.
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.