Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
च्रेअतिओन् ओफ़् महाभूतस् भूतादिस्तु विकुर्वाणः शब्दमात्रं ससर्ज ह आकाशं सुषिरं तस्माद् उत्पन्नं शब्दलक्षणम्
creation of mahābhūtas bhūtādistu vikurvāṇaḥ śabdamātraṃ sasarja ha ākāśaṃ suṣiraṃ tasmād utpannaṃ śabdalakṣaṇam
Apabila Bhūtādi (prinsip tamas dalam ahaṅkāra) mengalami perubahan, ia melahirkan hanya potensi halus bunyi (śabda-mātra). Daripadanya terbit ākāśa—eter yang meliputi segalanya, berongga dan menampung—yang ciri utamanya ialah bunyi. Dalam pandangan Śaiva, pengembangan tattva ini berlangsung di bawah Pati (Śiva) sebagai penguasa yang mengatur, sedangkan paśu (jiwa terikat) mengalami evolut-evolut ini melalui pāśa, ikatan keterbatasan.
Suta Goswami (narrating the cosmological sequence to the sages at Naimisharanya)
It grounds Linga worship in Shaiva cosmology: sound (śabda) and ākāśa are the first elemental unfoldings, and mantra–nāda used in Linga-pūjā aligns the worshipper with this primal vibration governed by Śiva as Pati.
Though the verse speaks of tattva-evolution, it implies Śiva-tattva as the transcendent regulator: the elements arise from prakṛtic transformation, yet their order and intelligibility are upheld by Pati, while paśu remains bound by pāśa until grace and discipline remove limitation.
Mantra-japa and nāda-anusandhāna (contemplation of inner sound) are suggested: since ākāśa is defined by śabda, Shaiva practice uses sacred sound to purify the paśu and loosen pāśa, supporting Pāśupata-oriented inner worship.