अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
क्ष्मा सा पञ्चगुणा तस्माद् एकोना रससम्भवाः त्रिगुणो भगवान्वह्निर् द्विगुणः स्पर्शसम्भवः
kṣmā sā pañcaguṇā tasmād ekonā rasasambhavāḥ triguṇo bhagavānvahnir dviguṇaḥ sparśasambhavaḥ
地は五つの性質を具える。そこから一つの性質を欠く水が、味より生ずる。尊き火(ヴァフニ)は三性を具え、風は二性を具え、触より生ずる。かくして粗大元素は、主の秩序ある顕現によって展開する。
Suta Goswami (narrating the cosmological teaching within the Linga Purana framework)
It frames the world as a structured unfolding of tattvas; Linga worship then becomes a return-to-source practice, purifying the bhūtas and directing the pashu (soul) toward Pati (Shiva) beyond the elements.
By presenting a lawful sequence in elemental manifestation, it implies an intelligent governor of creation—Pati—whose order underlies the bhūtas, while Shiva-tattva remains transcendent to their guṇas and limitations.
Bhūta-śuddhi (elemental purification) and tattva-vicāra used in Shaiva and Pāśupata-oriented sādhanā—contemplating how sensory qualities (touch, taste, etc.) arise and are withdrawn back into Shiva.