ध्यानयज्ञः, संसार-विष-निरूपणम्, पाशुपतयोगः, परा-अपरा विद्या, चतुर्वस्था-विचारः (अध्यायः ८६)
रूपं वाह्नेयमित्युक्तम् आप्यं रसमयं द्विजाः गन्धाख्यं पार्थिवं भूयश् चिन्तयेद्भास्करं क्रमात्
rūpaṃ vāhneyamityuktam āpyaṃ rasamayaṃ dvijāḥ gandhākhyaṃ pārthivaṃ bhūyaś cintayedbhāskaraṃ kramāt
On enseigne que la « forme » (rūpa) relève du feu; que la « saveur » (rasa) est celle des eaux; et que le « parfum » (gandha) est nommé comme appartenant à la terre. Ô deux-fois-nés, qu’ensuite l’on contemple Bhāskara, le Soleil, selon l’ordre prescrit, afin d’épurer la perception par les éléments au cours du culte du Liṅga et de l’ascèse intérieure.
Suta Goswami (narrating the Linga Purana’s teaching to the sages of Naimisharanya)
It prescribes a step-by-step contemplative method (bhūta-dhyāna) that aligns sensory qualities with their elements, helping the worshipper purify perception before or during Linga-upāsanā.
By mapping form, taste, and fragrance to the elements and then directing contemplation beyond them (toward Bhāskara as an ordered focus), it implies Shiva as Pati—transcendent to the elemental field that binds the pashu through pasha, yet approachable through disciplined inner ascent.
Bhūta-śuddhi/bhūta-dhyāna within a Pāśupata-oriented discipline: purifying the senses by contemplating the elements and their qualities in a fixed sequence as preparation for deeper Shiva-realization.