Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
आपो ऽग्निं पृथिवीं वायुम् अन्तरिक्षं दिवं तथा समुद्रांश् च नदीश्चैव तथा शैलवनस्पतीन्
āpo 'gniṃ pṛthivīṃ vāyum antarikṣaṃ divaṃ tathā samudrāṃś ca nadīścaiva tathā śailavanaspatīn
જળ, અગ્નિ, પૃથ્વી, વાયુ, અંતરિક્ષ અને દિવ્ય લોક; તેમજ સમુદ્રો અને નદીઓ, અને પર્વતો તથા વનસ્પતિરાજ—આ બધું.
Suta Goswami
It supports Linga-upāsanā by framing the entire elemental cosmos—waters, fire, earth, wind, space, heaven, oceans, rivers, mountains, and trees—as Śiva’s manifest domain, encouraging worship that sees the Linga as the all-containing support (ādhāra) of creation.
Śiva-tattva is indicated as Pati who pervades and governs the visible categories of the world; the enumerated realms are not independent realities but expressions within His śakti, while He remains the sovereign consciousness behind them.
Elemental contemplation (bhūta-smaraṇa/bhūta-śuddhi) is implied: in Pāśupata-aligned practice, the sādhaka views the elements and natural powers as pervaded by Pati, loosening pāśa (bondage) through recognition (pratyabhijñā) of Śiva’s all-encompassing presence.