Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
ज्योतिश्चापि विकुर्वाणं रसमात्रं ससर्ज ह सम्भवन्ति ततो ह्यापस् ता वै सर्वरसात्मिकाः
jyotiścāpi vikurvāṇaṃ rasamātraṃ sasarja ha sambhavanti tato hyāpas tā vai sarvarasātmikāḥ
That primordial Light (jyotis), by transforming itself, brought forth the mere principle of taste and essence (rasa-mātra). From that indeed the Waters (āpas) came into being—those Waters are verily of the very nature of all tastes and all essences.
Suta Goswami (narrating the cosmic creation sequence as taught in the Linga Purana)
It grounds Shiva-puja in cosmology: water used in abhiṣeka is not merely ritual material but the cosmic āpas born from rasa, a manifestation within Shiva’s luminous (jyoti) self-transformation.
Shiva is indicated as the primordial Jyoti that can manifest tattvas without losing transcendence—Pati remains the source, while rasa and āpas arise as evolutes within the field of creation.
Ritually, it supports jalābhiṣeka and offering of rasa (essences) in Shiva-puja; yogically, it points to tattva-viveka—seeing sensory rasa and elemental āpas as pasha-bound manifestations rather than the Self (Pati).