ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
आकण्ठं वह्नितत्त्वं स्याल् ललाटान्तं द्विजोत्तमाः वायव्यं वै ललाटाद्यं व्योमाख्यं वा शिखाग्रकम्
ākaṇṭhaṃ vahnitattvaṃ syāl lalāṭāntaṃ dvijottamāḥ vāyavyaṃ vai lalāṭādyaṃ vyomākhyaṃ vā śikhāgrakam
O best of the twice-born, up to the throat contemplate the principle of Fire; up to the end of the forehead contemplate the principle of Air; and at the crown of the head establish the principle called Ether (Space), thus arranging the tattvas in the body for Śiva-worship.
Suta Goswami (narrating Śaiva ritual teaching to the sages of Naimiṣāraṇya)
It teaches inner preparation (bhūta-śuddhi/tattva-nyāsa): before external pūjā of the Liṅga, the sādhaka aligns the body as a purified field by installing elemental tattvas in specific regions, making the worship fit for Pati (Śiva).
By ordering fire, air, and ether upward through the body, the verse points to ascent from grosser to subtler principles, culminating in vyoma (space), a doorway to the all-pervasive, subtle presence of Śiva beyond pasha-bound limitations of the pashu.
Tattva-nyāsa as part of bhūta-śuddhi—an internal yogic-ritual mapping where agni is set up to the throat, vāyu to the forehead, and vyoma at the crown, supporting Śaiva dhyāna and Liṅga-pūjā.