Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
तेजो दशगुणेनैव वायुना बाह्यतो वृतम् वायुर्दशगुणेनैव बाह्यतो नभसा वृतः
tejo daśaguṇenaiva vāyunā bāhyato vṛtam vāyurdaśaguṇenaiva bāhyato nabhasā vṛtaḥ
Tejas (api) dilingkupi dari luar oleh vāyu (angin) yang sepuluh kali lipat; dan vāyu pun dilingkupi dari luar oleh nabhas (eter/ākāśa) yang sepuluh kali lipat. Demikian unsur kasar terselubung bertahap oleh prinsip yang lebih halus dan lebih luas—tatanan āvaraṇa dalam ciptaan di bawah Pati.
Suta Goswami (narrating the cosmology of srishti to the sages at Naimisharanya)
It frames the Pancha-bhuta hierarchy—often ritually honored in Shiva worship—showing how the manifest world is layered and veiled, urging the devotee to turn from outer coverings to the inner Lord symbolized by the Linga.
By describing successive coverings of the elements, it implies that all material tattvas are āvaraṇas (veils) within prakṛti, while Shiva as Pati remains the transcendent ground beyond these enclosures, the one who governs their order without being confined by them.
It supports Pashupata-style inward ascent (pratyāhāra and dhyāna): withdrawing attention from gross bhutas to subtler principles, using the Linga as the focus to transcend pasha (bondage) and recognize Pati.