रसमात्रास्तु ता ह्यापो रूपमात्रो ऽग्निर् आवृणोत् आपश्चापि विकुर्वत्यो गन्धमात्रं ससर्जिरे
rasamātrāstu tā hyāpo rūpamātro 'gnir āvṛṇot āpaścāpi vikurvatyo gandhamātraṃ sasarjire
Air-air itu terbina daripada rasa semata-mata; Api, yang terbina daripada rupa semata-mata, menyelubunginya. Dan air juga, apabila berubah, melahirkan prinsip halus bau (gandha-mātra) semata-mata—demikianlah kelanjutan pengembangan unsur-unsur ini berlangsung di bawah Tuhan, Pati (Śiva), yang memerintah penciptaan.
Suta Goswami (narrating the cosmological sequence to the sages of Naimisharanya)
By detailing how subtle elements (tanmātras) unfold into the cosmos, the verse supports Linga worship as contemplation of Shiva (Pati) as the inner governor of all manifestation—worship of the Linga becomes worship of the source and support of the tattvas.
Even while describing material evolution (taste, form, fragrance), the implied Shaiva Siddhanta frame is that tattvas do not evolve independently: Shiva as Pati presides over and orders the sequence, while the pashu (bound soul) experiences these qualities under pāśa (bondage).
This verse is primarily tattva-teaching for contemplative practice: in Pashupata-oriented meditation, one discriminates sensory tanmātras from the witnessing Self and turns the mind toward Pati (Shiva), the transcendent ground beyond taste, form, and fragrance.