Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
अद्भिर् दशगुणाभिस्तु बाह्यतो ऽण्डं समावृतम् आपो दशगुणेनैतास् तेजसा बाह्यतो वृताः
adbhir daśaguṇābhistu bāhyato 'ṇḍaṃ samāvṛtam āpo daśaguṇenaitās tejasā bāhyato vṛtāḥ
ബ്രഹ്മാണ്ഡ അണ്ഡം പുറത്തുനിന്ന് പത്തിരട്ടിയായ ജലത്താൽ പൊതിഞ്ഞിരിക്കുന്നു; ആ ജലവും വീണ്ടും പത്തിരട്ടിയായ തേജസ് (അഗ്നി) കൊണ്ട് പുറത്തുനിന്ന് ചുറ്റപ്പെട്ടിരിക്കുന്നു.
Suta Goswami (narrating the cosmic order to the sages of Naimisharanya)
It frames the brahmāṇḍa as a layered enclosure, encouraging the Linga-upāsaka to contemplate that all created sheaths are limited coverings, while the Linga signifies Mahādeva (Pati) who transcends them.
By detailing successive cosmic coverings (water, then fire), it implies a hierarchy of tattvic limitation; Shiva-tattva is understood as beyond these enclosures—uncovered, self-luminous, and not contained by the brahmāṇḍa.
A contemplative practice (dhyāna) on cosmic layers supporting vairāgya: the Pashu (soul) recognizes the āvaraṇas as pasha-like limitations and turns inward toward Pati through Linga-dhyāna rather than clinging to external realms.