आभ्यन्तरध्यान-तत्त्वगणना-चतुर्व्यूहयोगः
Adhyaya 28
महांस् तथा त्वहङ्कारं तन्मात्रं पञ्चकं पुनः कर्मेन्द्रियाणि पञ्चैव तथा बुद्धीन्द्रियाणि च
mahāṃs tathā tvahaṅkāraṃ tanmātraṃ pañcakaṃ punaḥ karmendriyāṇi pañcaiva tathā buddhīndriyāṇi ca
De Prakṛti naît Mahat (l’intelligence cosmique), puis Ahaṅkāra, le principe du sentiment du « moi ». Ensuite surgissent à nouveau les cinq tanmātras (éléments subtils), avec les cinq organes d’action (karmendriyas) et de même les cinq organes de connaissance (buddhīndriyas). Ainsi se déploie pour le paśu le lien de l’entrave (paśa), jusqu’à ce qu’il soit maîtrisé sous le Seigneur (Pati), Śiva.
Suta Goswami (narrating the cosmological teaching within the Linga Purana discourse)
It maps the inner structure of embodied existence—Mahat, ego, tanmātras, and the senses—showing what the devotee offers and purifies in Linga-pūjā: the ego and sense-complex are surrendered to Śiva (Pati) to loosen pāśa (bondage).
By listing evolutes of prakṛti, it implies Śiva-tattva as distinct from and transcendent to these principles—Śiva is Pati, the Lord who is not merely another tattva but the sovereign consciousness who grants mastery and liberation to the paśu.
Sense-restraint and ego-thinning are indicated: a Pāśupata-oriented discipline where the karmendriyas and buddhīndriyas are regulated, and ahaṅkāra is offered into Śiva through japa, dhyāna, and Linga-centered worship.