Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
सिद्धात्मानो मनुष्यास्ते गन्धर्वसहधर्मिणः इत्येष तैजसः सर्गो ह्य् अर्वाक्स्रोतःप्रकीर्तितः
siddhātmāno manuṣyāste gandharvasahadharmiṇaḥ ityeṣa taijasaḥ sargo hy arvāksrotaḥprakīrtitaḥ
Manusia itu disebut “siddhātmānaḥ” (jiwa yang telah sempurna), berkongsi dharma yang sama dengan para Gandharva. Inilah sesungguhnya ciptaan Taijasa (bercahaya, lahir dari minda), yang dipuji sebagai Arvāk-srotas—makhluk yang arusnya mengalir ke bawah, menuju kewujudan berjasad.
Suta Goswami (narrating the cosmological account to the sages, with the teaching framed in the Purāṇic srishti narrative)
By classifying humans within the Arvāk-srotas (downward-flowing, embodied creation), the verse frames Linga-worship as a means for the pashu (individual soul) to reverse the descent into bondage and turn toward Pati (Śiva) through purification and devotion.
Śiva-tattva is implied as the transcendent source beyond the Taijasa sarga: while beings arise through luminous mind-born creation and enter embodiment, liberation requires orientation to Pati—Śiva, who stands beyond such sargas and alone can sever pasha (bondage).
The verse points to the condition of embodied descent (arvāk-srotas), implying the need for Pāśupata-oriented sādhana—discipline, mantra-japa, and Linga-upāsanā—to redirect the soul’s current upward toward Śiva.