Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
च्रेअतिओन् ओफ़् महाभूतस् भूतादिस्तु विकुर्वाणः शब्दमात्रं ससर्ज ह आकाशं सुषिरं तस्माद् उत्पन्नं शब्दलक्षणम्
creation of mahābhūtas bhūtādistu vikurvāṇaḥ śabdamātraṃ sasarja ha ākāśaṃ suṣiraṃ tasmād utpannaṃ śabdalakṣaṇam
When Bhūtādi (the tamasic principle of ahaṅkāra) underwent transformation, it brought forth only the subtle potential of sound (śabda-mātra). From that arose ākāśa, the all-pervading ether—hollow and accommodating—whose defining mark is sound. In the Śaiva understanding, this unfolding of tattvas proceeds under Pati (Śiva), the sovereign regulator, while the bound soul (paśu) experiences these evolutes through the bonds (pāśa) of limitation.
Suta Goswami (narrating the cosmological sequence to the sages at Naimisharanya)
It grounds Linga worship in Shaiva cosmology: sound (śabda) and ākāśa are the first elemental unfoldings, and mantra–nāda used in Linga-pūjā aligns the worshipper with this primal vibration governed by Śiva as Pati.
Though the verse speaks of tattva-evolution, it implies Śiva-tattva as the transcendent regulator: the elements arise from prakṛtic transformation, yet their order and intelligibility are upheld by Pati, while paśu remains bound by pāśa until grace and discipline remove limitation.
Mantra-japa and nāda-anusandhāna (contemplation of inner sound) are suggested: since ākāśa is defined by śabda, Shaiva practice uses sacred sound to purify the paśu and loosen pāśa, supporting Pāśupata-oriented inner worship.