अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
तन्मात्राद्भूतसर्गश् च द्विजास्त्वेवं प्रकीर्तितः स्पर्शमात्रं तथाकाशात् तस्माद्वायुर् महान्मुने
tanmātrādbhūtasargaś ca dvijāstvevaṃ prakīrtitaḥ sparśamātraṃ tathākāśāt tasmādvāyur mahānmune
Ó sábios duas-vezes-nascidos, assim se declara a emanação dos elementos grosseiros a partir das essências sutis. De ākāśa surge o sparśa-tanmātra, o princípio sutil do tato; dele, ó grande muni, procede vāyu, o vento—um desdobrar ordenado sob o governo cósmico de Śiva como Pati de todo devir.
Suta Goswami (narrating to the sages at Naimisharanya)
It grounds Linga worship in Shaiva cosmology: the Linga signifies Pati (Śiva) as the source and regulator of tattvas, so worship aligns the devotee (paśu) with the cosmic order behind the elements.
Though describing elemental evolution, it implies Śiva-tattva as the transcendent Pati who presides over and permits the unfolding from subtle tanmātras to gross bhūtas—creation occurs within His sovereignty, not independently.
Tattva-viveka (discernment of principles) is implied: in Pāśupata-oriented practice, contemplation of tanmātra-to-bhūta evolution supports disidentification from the elements (pāśa) and steadies awareness toward Pati (Śiva).