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
ແຜ່ນດິນມີຄຸນລັກສະນະຫ້າປະການ. ຈາກແຜ່ນດິນນັ້ນ ເກີດນ້ຳ ທີ່ຂາດໄປໜຶ່ງຄຸນລັກສະນະ ແລະເກີດຈາກລົດຊາດ. ພຣະວະຫນິ (ໄຟ) ຜູ້ນ່າບູຊາ ມີຄຸນລັກສະນະສາມ; ລົມມີສອງຄຸນລັກສະນະ ເກີດຈາກການສຳຜັດ. ດັ່ງນີ້ ທາດຫຍາບທັງຫຼາຍ ຄ່ອຍໆຄລີ່ຄາຍຕາມລຳດັບການປາກົດຂອງພຣະເຈົ້າ.
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 arise and are withdrawn back into Shiva.