Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
तन्मात्राणां द्वितीयस्तु भूतसर्गः स उच्यते वैकारिकस्तृतीयस्तु सर्ग ऐन्द्रियकः स्मृतः
tanmātrāṇāṃ dvitīyastu bhūtasargaḥ sa ucyate vaikārikastṛtīyastu sarga aindriyakaḥ smṛtaḥ
La segunda creación se dice que es la emanación de los tanmātras (elementos sutiles), llamada bhūta-sarga. La tercera creación se recuerda como la creación vaikārika, es decir, la creación aindriyaka, en la que surgen los órganos de percepción y de acción.
Suta Goswami (narrating the cosmological teaching within the Linga Purana)
By classifying creation into tanmātra, bhūta, and indriya stages, the verse frames the manifest world as a produced order (sarga) that the Pashu must transcend through devotion to Pati—often centered on Linga-upāsanā as the stable symbol of the unproduced Shiva-tattva beyond these evolutes.
Shiva-tattva is implicitly distinct from the created sequence: tanmātras, bhūtas, and indriyas belong to the field of prakṛtic manifestation and bondage (pāśa), whereas Shiva as Pati is the transcendent ground and the revealer who enables the soul (pashu) to move beyond sensory identification.
The verse points to sense-origination (aindriyaka sarga), implying the yogic necessity of indriya-nigraha (sense-restraint) and inward turning—core to Pāśupata-oriented discipline—so worship and meditation on the Linga are not diluted by sensory dispersion.