Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
सूत उवाच महेश्वरो महादेवः प्रकृतेः पुरुषस्य च परत्वे संस्थितो देवः परमात्मा मुनीश्वराः
sūta uvāca maheśvaro mahādevaḥ prakṛteḥ puruṣasya ca paratve saṃsthito devaḥ paramātmā munīśvarāḥ
စူတက ပြောသည်— အို မုနိရှင်တို့၊ မဟေရှ္ဝရ မဟာဒေဝသည် ပရကృతိနှင့် ပုရုෂတို့ကို ကျော်လွန်၍ အထက်မြတ်ဆုံးအဖြစ် တည်ရှိသော ဒေဝတော်ဖြစ်၏။ ထိုသူသည် ပရမာတ္မန်၊ အလုံးစုံ၏ ပတိ (အရှင်) ဖြစ်တော်မူ၏။
Suta
It establishes that the object of Linga-worship is Mahēśvara as the Paramātman—transcendent to both matter (Prakṛti) and conditioned individuality (Puruṣa)—so the Linga signifies the Supreme Pati, not a limited deity.
Shiva-tattva is presented as the supreme, self-established reality (Paramātman) who stands beyond the dual framework of Prakṛti and Puruṣa—indicating His lordship (Pati) and absolute transcendence.
No specific rite is named, but the verse supports Pāśupata-oriented contemplation: meditate on Mahādeva as the transcendent Pati beyond Prakṛti–Puruṣa, which loosens Pāśa (bondage) for the Pāśu (soul).