Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
आकाशं शब्दमात्रं च स्पर्शमात्रं समाविशत् द्विगुणस्तु ततो वायुः शब्दस्पर्शात्मको ऽभवत्
ākāśaṃ śabdamātraṃ ca sparśamātraṃ samāviśat dviguṇastu tato vāyuḥ śabdasparśātmako 'bhavat
केवळ शब्द-तन्मात्रेतून आकाश उत्पन्न झाले. त्यात स्पर्श-तन्मात्रा प्रवेशल्यावर वायु प्रकट झाला; तो द्विगुणी—शब्द व स्पर्श—युक्त आहे.
Suta Goswami (narrating the cosmology of manifestation within the Linga Purana tradition)
It explains the graded emergence of the elements (ākāśa → vāyu) from tanmātras; Linga worship points the devotee back from these manifest layers to Pati (Shiva), the source beyond the tattvas.
Shiva-tattva is implied as the transcendent Pati who causes orderly manifestation; the verse describes the dependent tattvas (elements and tanmātras) that arise within His power, not as independent realities.
A contemplative tattva-viveka used in Shaiva/Pashupata-aligned sadhana: meditating on the elements’ qualities (sound, touch) to withdraw awareness from gross bhutas toward the subtle and ultimately toward Shiva.