अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
तेजो दशगुणेनैव बाह्यतो वायुना वृतम् वायुर्दशगुणेनैव बाह्यतो नभसा वृतः
tejo daśaguṇenaiva bāhyato vāyunā vṛtam vāyurdaśaguṇenaiva bāhyato nabhasā vṛtaḥ
ତେଜ ତତ୍ତ୍ୱ ବାହ୍ୟତଃ ଦଶଗୁଣ ବ୍ୟାପକ ବାୟୁଦ୍ୱାରା ଆବୃତ; ଏବଂ ବାୟୁ ମଧ୍ୟ ବାହ୍ୟତଃ ଦଶଗୁଣ ବ୍ୟାପକ ନଭ/ଆକାଶଦ୍ୱାରା ଆବୃତ। ଏପରି ପ୍ରଭୁଙ୍କ ସୁନିୟମିତ ସୃଷ୍ଟିରେ ସ୍ଥୂଳ ଭୂତଗୁଡ଼ିକ କ୍ରମେ ସୂକ୍ଷ୍ମତର ଓ ଅଧିକ ବ୍ୟାପକ ଆବରଣରେ ଢାକା ରହେ।
Suta Goswami (narrating the cosmological teaching to the sages of Naimisharanya)
It frames the cosmos as layered coverings (āvaraṇa) of the elements; Linga worship aims at piercing these veils so the pashu (soul) turns from gross enclosures toward Pati (Shiva), the subtlest and all-pervading reality.
By showing that each element is enclosed by a subtler, more pervasive principle, the verse implies a hierarchy of veiling; Shiva-tattva stands beyond all such coverings as the unconditioned Pati who is not enclosed by anything.
It supports bhuta-śuddhi (elemental purification) in puja and yogic withdrawal (pratyāhāra/dhāraṇā), where the sādhaka mentally transcends earth-water-fire-air-space coverings to rest awareness in Shiva.