Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
च्रेअतिओन् ओफ़् महाभूतस् भूतादिस्तु विकुर्वाणः शब्दमात्रं ससर्ज ह आकाशं सुषिरं तस्माद् उत्पन्नं शब्दलक्षणम्
creation of mahābhūtas bhūtādistu vikurvāṇaḥ śabdamātraṃ sasarja ha ākāśaṃ suṣiraṃ tasmād utpannaṃ śabdalakṣaṇam
ಭೂತಾದಿ (ತಾಮಸ ಅಹಂಕಾರ) ವಿಕಾರಗೊಂಡಾಗ ಕೇವಲ ಶಬ್ದ-ತನ್ಮಾತ್ರೆ ಉತ್ಪನ್ನವಾಯಿತು. ಅದರಿಂದ ಸുഷಿರವಾದ, ಸರ್ವವ್ಯಾಪಿ ಆಕಾಶವು ಉದ್ಭವಿಸಿತು; ಅದರ ಲಕ್ಷಣ ಶಬ್ದವೇ॥
Suta Goswami (narrating the cosmological sequence to the sages at Naimisharanya)
It grounds Linga worship in Shaiva cosmology: sound (śabda) and ākāśa are the first elemental unfoldings, and mantra–nāda used in Linga-pūjā aligns the worshipper with this primal vibration governed by Śiva as Pati.
Though the verse speaks of tattva-evolution, it implies Śiva-tattva as the transcendent regulator: the elements arise from prakṛtic transformation, yet their order and intelligibility are upheld by Pati, while paśu remains bound by pāśa until grace and discipline remove limitation.
Mantra-japa and nāda-anusandhāna (contemplation of inner sound) are suggested: since ākāśa is defined by śabda, Shaiva practice uses sacred sound to purify the paśu and loosen pāśa, supporting Pāśupata-oriented inner worship.