अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
आवृणोद्धि तथाकाशं स्पर्शमात्रं द्विजोत्तमाः आवृणोद्रूपमात्रं तु वायुर्वाति क्रियात्मकः
āvṛṇoddhi tathākāśaṃ sparśamātraṃ dvijottamāḥ āvṛṇodrūpamātraṃ tu vāyurvāti kriyātmakaḥ
Wahai yang terbaik antara yang dua kali lahir, ketika itu prinsip sentuhan (sparśa-tanmātra) meresapi dan menyelubungi ākāśa, ruang. Daripadanya bertiuplah vāyu, angin—yang hakikatnya ialah gerak dan perbuatan—dengan membawa potensi halus rupa (rūpa-tanmātra).
Suta Goswami
It supports bhūta-śuddhi (elemental purification): by understanding how subtle elements (tanmātras) generate the gross world, the devotee reverses the process in meditation and offers the purified tattvas back to Shiva, the Pati beyond creation.
Though Shiva is not named in the line, the verse frames creation as a dependent unfolding of tattvas; in Shaiva Siddhanta, such evolutes are pasha-bound and contingent, while Shiva as Pati remains the independent ground that enables their manifestation without being limited by them.
Tattva-viveka and bhūta-śuddhi used in Shaiva/Pāśupata-oriented sadhana: contemplating ākāśa and vāyu as successively arising principles to withdraw attention from the gross into the subtle before Linga-puja or japa.