Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
अनाद्यन्तमजं सूक्ष्मं त्रिगुणं प्रभवाव्ययम् अप्रकाशमविज्ञेयं ब्रह्माग्रे समवर्तत
anādyantamajaṃ sūkṣmaṃ triguṇaṃ prabhavāvyayam aprakāśamavijñeyaṃ brahmāgre samavartata
ब्रह्म्याच्या पूर्वी ते परम तत्त्व होते—अनादि-अनंत, अज व सूक्ष्म; त्रिगुणांचा उगम असूनही अव्यय; इंद्रियप्रकाशापलीकडे, सामान्य बुद्धीस अगम्य—आदि परमेश्वर शिव (पति) म्हणून स्थित।
Suta Goswami (narrating the cosmological teaching within the Purva-Bhaga)
It frames the Linga as the sign (liṅga) of the unmanifest, beginningless Pati—Śiva—who exists prior to Brahmā and creation, making Linga-pūjā a worship of the causal, imperishable source rather than a merely formed deity.
Śiva-tattva is described as unborn, subtle, and beyond ordinary knowledge—unmanifest to the senses—yet the originating ground of the three guṇas, indicating transcendence (beyond) along with immanence (as source) in the cosmos.
The verse primarily supports Pāśupata-oriented contemplation (dhyāna) on the unmanifest Pati beyond sense and intellect; ritually, it implies Linga-pūjā with inner meditation on the formless source rather than externalized, purely material focus.