Paramātma-Svarūpa-Nirṇaya: Strī–Puṃ–Napuṃsaka-Vicāra
Inquiry into the Supreme Self and Gendered Forms
शब्दस्पर्शरूपरसगुणकं सलिलं स्मृतम् । शब्द्स्पर्शरूपरसगन्धाढ्या पृथिवी स्मृता
śabdasparśarūparasaguṇakaṃ salilaṃ smṛtam | śabdsparśarūparasagandhāḍhyā pṛthivī smṛtā
Water (salila) is taught to possess the qualities of sound, touch, form, and taste; and Earth (pṛthivī) is taught to be endowed with sound, touch, form, taste, and smell.
Suta Goswami (continuing the Kailāsa-saṃhitā teaching as a philosophical narration to the sages)
Tattva Level: pasha
Shiva Form: Vāmadeva
Cosmic Event: completion of pañcabhūta-guṇa enumeration (āpaḥ and pṛthivī)
It teaches tattva-viveka (discriminative knowledge): the gross world is structured through the five elements and their specific qualities, helping the seeker recognize that the soul (paśu) is distinct from these guṇas and can turn toward Śiva (Pati) for liberation.
By mapping the qualities of water and earth, the verse supports understanding how pañcopacāra and pañcāmṛta-type offerings employ elemental substances; in Liṅga worship these are offered back to Saguna Śiva, affirming Him as the Lord of all tattvas while the devotee seeks transcendence beyond them.
A simple bhūta-śuddhi contemplation: observe sound, touch, form, taste, and smell as elemental qualities, then mentally offer them to Śiva with the pañcākṣarī ("Om Namaḥ Śivāya"), cultivating detachment from sensory binding (pāśa).