Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
शब्दस्पर्शं च रूपं च रसो वै गन्धमाविशत् संगता गन्धमात्रेण आविशन्तो महीमिमाम्
śabdasparśaṃ ca rūpaṃ ca raso vai gandhamāviśat saṃgatā gandhamātreṇa āviśanto mahīmimām
El sonido, el tacto y la forma—y también el sabor—entraron en la fragancia. Unidos al mero principio del olor, el gandha-tanmātra, se difundieron y se hicieron este elemento Tierra (mahī), soporte denso para las almas encarnadas (paśu) dentro de los lazos (pāśa) de la creación manifestada.
Suta Goswami (narrating the cosmological sequence to the sages of Naimisharanya)
By explaining how the gross Earth arises from subtle essences (tanmātras), the verse frames Linga-pūjā as a return-journey from bhūta (gross) to tattva (subtle), offering the elements back to Pati (Śiva) through disciplined worship.
Śiva-tattva is implied as the transcendent Pati who stands prior to and beyond the element-chain; the verse maps the field of manifestation (pāśa) in which the paśu experiences embodiment, pointing to Śiva as the liberating ground beyond it.
It supports bhūta-śuddhi (purification of the elements) used in Śaiva pūjā and Pāśupata-oriented sādhanā—contemplating the elements dissolving back into their tanmātras, and ultimately offering them to Śiva through mantra and inner withdrawal.