Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
शर्वश्चाण्डकपालस्थो भवश्चांभसि सुव्रताः रुद्रो ऽग्निमध्ये भगवान् उग्रो वायौ पुनः स्मृतः
śarvaścāṇḍakapālastho bhavaścāṃbhasi suvratāḥ rudro 'gnimadhye bhagavān ugro vāyau punaḥ smṛtaḥ
シャルヴァ(Śarva)は猛き苦行者の髑髏鉢(kapāla)に住し、戒を守る者たちよ、バヴァ(Bhava)は水に安立する。ルドラ(Rudra)—祝福の主—は火のただ中に現れ、またウグラ(Ugra)は風に住すと憶念される。
Suta Goswami (narrating the Linga Purana tradition to the sages of Naimisharanya)
It teaches that Śiva (Pati) pervades the elemental field—water, fire, and wind—so Linga worship is not limited to a single place or form; the Linga signifies the all-pervading Lord who can be invoked through elemental rites and inner contemplation.
Śiva-tattva is shown as immanent and sovereign: the same Lord is named Śarva, Bhava, Rudra, and Ugra according to function and locus, indicating one Pati manifesting many powers while remaining the single ground of all beings (paśu) and their worlds.
An elemental upāsanā aligned with Pāśupata discipline: contemplate Rudra in Agni (purifying fire), Ugra in Vāyu (prāṇa and movement), and Bhava in Āpas (life-sustaining waters), integrating outer offerings with inward prāṇa-awareness.