अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
तेजो दशगुणेनैव बाह्यतो वायुना वृतम् वायुर्दशगुणेनैव बाह्यतो नभसा वृतः
tejo daśaguṇenaiva bāhyato vāyunā vṛtam vāyurdaśaguṇenaiva bāhyato nabhasā vṛtaḥ
Le feu (tejas) est enveloppé extérieurement par l’air (vāyu), dix fois plus vaste; et l’air, à son tour, est enveloppé extérieurement par l’espace/éther (nabhas/ākāśa), dix fois plus vaste. Ainsi, les éléments grossiers sont voilés successivement par des gaines plus subtiles et plus pénétrantes, dans l’ordonnance de la création du Seigneur.
Suta Goswami (narrating the cosmological teaching to the sages of Naimisharanya)
It frames the cosmos as layered coverings (āvaraṇa) of the elements; Linga worship aims at piercing these veils so the pashu (soul) turns from gross enclosures toward Pati (Shiva), the subtlest and all-pervading reality.
By showing that each element is enclosed by a subtler, more pervasive principle, the verse implies a hierarchy of veiling; Shiva-tattva stands beyond all such coverings as the unconditioned Pati who is not enclosed by anything.
It supports bhuta-śuddhi (elemental purification) in puja and yogic withdrawal (pratyāhāra/dhāraṇā), where the sādhaka mentally transcends earth-water-fire-air-space coverings to rest awareness in Shiva.