Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
श्रोत्रं त्वक् चक्षुषी जिह्वा नासिका चैव पञ्चमी शब्दादीनामवाप्त्यर्थं बुद्धियुक्तानि तानि वै
śrotraṃ tvak cakṣuṣī jihvā nāsikā caiva pañcamī śabdādīnāmavāptyarthaṃ buddhiyuktāni tāni vai
The ear, the skin, the two eyes, the tongue, and the nose as the fifth—these are the five sense-faculties. Endowed with the guiding power of buddhi, they are meant to apprehend sound and the rest of the sense-objects.
Suta Goswami (narrating the cosmological teaching within the Linga Purana discourse)
It frames why outer objects (sound, touch, form, taste, smell) captivate the pashu (bound soul); Linga-worship redirects the senses inward, placing them under buddhi and devotion to Pati (Shiva) so bondage (pāśa) is weakened.
By implication, Shiva-tattva is the transcendent Pati who is not limited to sensory grasping; the senses operate for objects only when guided by buddhi, whereas realization of Shiva requires turning beyond object-centered cognition toward inner awareness and grace.
Indriya-nigraha (restraint of the senses) foundational to Pashupata-oriented sadhana: disciplining the senses through japa, dhyana, and Linga-upasana so buddhi becomes sattvic and fit for Shiva-anusandhana (contemplation of Shiva).