त्रिमूर्तिसाम्यं तथा महेश्वरस्य परमार्थकारणत्वम् | Equality of the Trimūrti and Maheśvara as the Supreme Cause
भूतादिर्महता तद्वदव्यक्तेनावृतो महान् । एतैरावरणैरण्डं सप्तभिर्बहिरावृतम्
bhūtādirmahatā tadvadavyaktenāvṛto mahān | etairāvaraṇairaṇḍaṃ saptabhirbahirāvṛtam
Unsur-unsur kasar diliputi oleh Mahat (kecerdasan kosmik), dan Mahat pula diliputi oleh Avyakta (Yang Tidak Termanifest). Maka demikianlah telur kosmik (brahmāṇḍa) dilingkungi dari luar oleh tujuh lapisan penutup ini.
Suta Goswami
Tattva Level: pasha
Role: creative
Cosmic Event: completion of seven coverings: bhūtādi→mahat→avyakta; aṇḍa encompassed by sapta-āvaraṇa
It teaches that the universe is layered with successive coverings (from gross elements up to the unmanifest), implying that liberation requires moving inward beyond these veils to realize Pati (Shiva), who transcends Prakriti and its evolutes.
The Linga is revered as the visible support for meditating on the transcendent Shiva; contemplating the seven coverings while worshiping the Linga refines devotion from outer forms (gross elements) toward the inner, unmanifest source, culminating in awareness of Shiva beyond all coverings.
A practical takeaway is tattva-dhyana during japa: while repeating the Panchakshara (Om Namaḥ Śivāya), contemplate withdrawing attention from the gross elements through Mahat and Avyakta, offering each layer into Shiva as the final refuge.