Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
संघातो जायते तस्मात् तस्य गन्धो गुणो मतः तस्मिंस्तस्मिंश् च तन्मात्रं तेन तन्मात्रता स्मृता
saṃghāto jāyate tasmāt tasya gandho guṇo mataḥ tasmiṃstasmiṃś ca tanmātraṃ tena tanmātratā smṛtā
De ese principio sutil nace un compuesto (elemento burdo); su cualidad específica se tiene por el olor. En cada elemento así existe su esencia sutil correspondiente (tanmātra); por ello se recuerda que posee el estado de tanmātra.
Suta Goswami (narrating the tattva-srishti teaching within the Linga Purana’s Shaiva cosmology)
It frames the world of sense-qualities (like smell) as a produced, composite layer of reality; Linga worship turns the pashu away from these guṇas (pāśa) toward Pati—Shiva—who transcends all tanmātras.
By implication, Shiva-tattva is beyond the chain where subtle essences generate gross composites and their sensory qualities; Shiva as Pati is not limited by gandha or any guṇa, while the pashu becomes bound when consciousness identifies with them.
A key Pashupata-Yogic takeaway is viveka (discriminative detachment): observe smell and other sense-qualities as tanmātra-based guṇas, and redirect awareness to the Linga as the sign of the guṇa-transcendent Mahadeva.