Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
फ़िर्स्त् पुरुष आधाराधेयभावेन विकारास्ते विकारिषु महेश्वरः परो ऽव्यक्ताद् अण्डम् अव्यक्तसंभवम्
first puruṣa ādhārādheyabhāvena vikārāste vikāriṣu maheśvaraḥ paro 'vyaktād aṇḍam avyaktasaṃbhavam
The First Person, Puruṣa, as the relation of support and supported (ādhāra–ādheya), becomes the transformations within the transformed principles; yet Mahādeva remains the Supreme, beyond even the Unmanifest (Avyakta), from whom the cosmic Egg (Aṇḍa) arises, born of the Unmanifest.
Suta Goswami (narrating the cosmological teaching as received in the Linga Purana tradition)
It frames Śiva (Pati) as the ultimate substratum (ādhāra) of all evolutes, so Linga worship is not mere symbol-veneration but devotion to the transcendent ground from which the cosmos (brahmāṇḍa) manifests.
Śiva is shown as both immanent (present as the ordering support within transformations) and transcendent (paraḥ—beyond even the avyakta), establishing Shiva-tattva as the supreme cause distinct from yet pervading tattvas.
The takeaway aligns with Pāśupata discipline: meditate on Pati as the support of all states (manifest/unmanifest), loosening pāśa (bondage) by shifting identity from vikāras (changes) to the unchanging Lord.