अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
आवृणोद्रसमात्रं वै देवः साक्षाद्विभावसुः आवृण्वाना गन्धमात्रम् आपः सर्वरसात्मिकाः
āvṛṇodrasamātraṃ vai devaḥ sākṣādvibhāvasuḥ āvṛṇvānā gandhamātram āpaḥ sarvarasātmikāḥ
La divinité Vibhāvasu (Agni), manifestée en personne, voila le principe de la saveur seule (rasa-tanmātra) ; et les Eaux — dont la nature est la totalité des saveurs — voilèrent à leur tour le principe de la fragrance seule (gandha-tanmātra).
Suta Goswami (narrating the cosmology to the Sages of Naimisharanya)
It frames sense-qualities (taste and fragrance) as coverings in creation; Linga-worship aims at turning the Pashu inward from these coverings (pāśa) toward Pati, the formless Lord indicated by the Linga.
By showing how elemental powers veil subtle qualities, it implies Shiva-tattva as the un-veiled Reality beyond the tanmātras and bhūtas—Pati who is not limited by sensory attributes.
Sense-restraint (indriya-nigraha) and subtle-object transcendence: in Pāśupata-oriented sādhanā, the seeker relinquishes fixation on rasa and gandha, using worship and meditation to cut pāśa and abide in Shiva.