Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
प्रकाशाद् बहिरन्तश् च ऊर्ध्वस्रोतोद्भवाः स्मृताः ते ऊर्ध्वस्रोतसो ज्ञेयास् तुष्टात्मानो बुधैः स्मृताः
prakāśād bahirantaś ca ūrdhvasrotodbhavāḥ smṛtāḥ te ūrdhvasrotaso jñeyās tuṣṭātmāno budhaiḥ smṛtāḥ
Born from the luminous principle, outwardly and inwardly, they are said to arise as the Ūrdhvasrotas (upward-flowing). Know them as the Ūrdhvasrotas—souls whose inner being is content and purified—so declare the wise.
Suta Goswami (narrating the Purva-Bhaga teachings to the sages at Naimisharanya)
It links spiritual ascent to prakāśa (inner luminosity), implying that Linga-upāsanā aims to turn the pashu’s energies upward—toward Shiva (Pati)—until the soul becomes inwardly content and purified.
Shiva-tattva is implied as prakāśa—self-luminous consciousness—by which beings become ‘ūrdhvasrotas,’ oriented upward from bondage (pāśa) toward the Lord’s clarifying light and grace.
A yogic principle is emphasized: redirecting the ‘flow’ upward (ūrdhva-srotas)—sense-control, inner purification, and meditative ascent consistent with Pāśupata-oriented discipline leading to tuṣṭātmā (settled, content awareness).