Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
शिरसो ऽङ्गिरसश्चैव श्रोत्रादत्रिं तथासृजत् पुलस्त्यं च तथोदानाद् व्यानाच्च पुलहं पुनः
śiraso 'ṅgirasaścaiva śrotrādatriṃ tathāsṛjat pulastyaṃ ca tathodānād vyānācca pulahaṃ punaḥ
From the head he brought forth Aṅgiras; from the ear he likewise emanated Atri. From the upward-breath (udāna) he manifested Pulastya, and again from the pervading-breath (vyāna) he brought forth Pulaha.
Suta Goswami (narrating the creation account as taught in the Linga Purana)
It frames creation as an ordered emanation from the divine source; in Linga-worship, the Linga signifies that same Pati—Shiva—who becomes the ground of all beings and sages, so worship is directed to the causal reality behind manifestation.
Shiva-tattva is implied as the supreme causal principle (Pati) whose power of manifestation operates through subtle channels—limbs and prāṇa—showing that the cosmos arises from consciousness and its śakti, not from inert matter alone.
The verse foregrounds prāṇa-functions (udāna and vyāna); in a Shaiva-Pāśupata yogic reading, mastery and purification of prāṇa supports inner worship (antar-yāga), aligning the individual pashu with the Lord (Pati) beyond pasha (bondage).