स्वेच्छाविग्रहसंभव-प्रतिष्ठाफलवर्णनम् (विविधशिवमूर्तिप्रतिष्ठा, लोक-फल, शिवसायुज्य)
अहङ्कारमहङ्कारात् तन्मात्राणि तु तत्र वै इन्द्रियाणीन्द्रियादेव लीलया परमेश्वरम्
ahaṅkāramahaṅkārāt tanmātrāṇi tu tatra vai indriyāṇīndriyādeva līlayā parameśvaram
From ahaṅkāra (the ego-principle) arises further ahaṅkāra; from that indeed arise the tanmātras (subtle elements). From the tanmātras arise the indriyas (organs of perception and action). Thus, by His mere divine play (līlā), the Supreme Lord (Parameśvara)—the Pati beyond all tattvas—manifests the entire apparatus of experience for the paśu (bound soul).
Suta Goswami (narrating the cosmological teaching within the Linga Purana to the sages of Naimisharanya)
It frames creation as Śiva’s līlā: the senses and subtle elements arise under Parameśvara’s sovereignty, so Linga-worship trains the devotee to withdraw from indriya-driven pasha and re-center on Pati, the Lord symbolized by the Linga.
Śiva is indicated as Parameśvara who stands beyond the evolutes (ahaṅkāra, tanmātras, indriyas), yet manifests them effortlessly; He is Pati—transcendent and immanent—governing the paśu’s field of experience without being bound by it.
The verse supports Pāśupata-oriented inner discipline: sense-restraint (indriya-nigraha) and tattva-viveka, using Linga-upāsanā and meditation to move from bondage (pāśa) toward recognition of Pati (Śiva).