वह्निः समीरणश्चैव व्योम्नि तन्मात्रसंयुतः इन्द्रियाणि दशैकं च तन्मात्राणि द्विजोत्तम
vahniḥ samīraṇaścaiva vyomni tanmātrasaṃyutaḥ indriyāṇi daśaikaṃ ca tanmātrāṇi dvijottama
二度生まれの最勝者よ、火と風、またそのタンマートラ(微細本質)を伴う虚空、さらに十一の機能(十の感官と意)と諸タンマートラ――これらはタットヴァの展開においてこのように数え上げられる。
Suta Goswami (narrating the Linga Purana’s cosmology to the sages of Naimisharanya)
It frames the universe as a graded manifestation of subtle essences (tanmātras) and faculties (indriyas); Linga worship then becomes a return from these outward-moving tattvas back toward Pati (Shiva), the transcendent ground of all elements.
By listing created principles (elements, tanmātras, and indriyas), it implicitly distinguishes Shiva as Pati—beyond these evolutes—while still being the inner support through which their order and function are intelligible.
Indriya-nigraha (restraint of the senses) and manonigraha (discipline of mind) are implied: Pashupata-oriented practice turns attention from the eleven faculties and their objects back to Shiva through japa, dhyāna, and Linga-upāsanā.