Adhyaya 17: लिङ्गोद्भव—ब्रह्मविष्ण्वहङ्कार-शमनं, ओंकार-प्रादुर्भावः, मन्त्र-तत्त्वं च
आकाशादीनि भूतानि भौतिकानि च लीलया इत्युक्तवति तस्मिंश् च मयि चापि वचस् तथा
ākāśādīni bhūtāni bhautikāni ca līlayā ityuktavati tasmiṃś ca mayi cāpi vacas tathā
Tatkala dia menyatakan—dengan lila, permainan ilahi—bahawa unsur-unsur bermula dari ākāśa dan segala hasil unsur itu muncul hanya sebagai suatu permainan, maka kata-kata itu benar adanya, baik pada dirinya mahupun pada diriku juga.
Suta Goswami (narrating; reporting an internal statement within the Linga manifestation narrative)
It frames the entire elemental cosmos (bhūta and bhautika) as Shiva’s līlā, so Linga worship is not merely material ritual but recognition of Pati as the source and inner truth of all manifested elements.
Shiva is implied as the sovereign ground in whom statements about the arising of the elements are ‘true’; he stands as Pati who pervades and validates creation while remaining more fundamental than the elemental order.
A Pashupata-oriented contemplation is suggested: perceive the pañca-bhūtas and their products as līlā of Pati; this insight weakens pāśa (bondage) and supports inner worship alongside external Linga-pūjā.