Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
तेषां यावच्च तद् यच्च यच्च तावद्गुणं स्मृतम् उपलभ्याप्सु वै गन्धं केचिद् ब्रूयुर् अपां गुणम्
teṣāṃ yāvacca tad yacca yacca tāvadguṇaṃ smṛtam upalabhyāpsu vai gandhaṃ kecid brūyur apāṃ guṇam
Entre esses elementos, seja qual for a extensão e o tipo de propriedade lembrada como medida de suas qualidades, alguns, ao perceberem fragrância até na água, declaram que o “cheiro” também é uma qualidade das águas.
Suta Goswami (narrating the Linga Purana discourse to the sages of Naimisharanya)
It frames creation in terms of bhūtas and their guṇas, reminding the worshipper that offerings like water (jala) are not merely material but carry specific tattvic qualities used for purification before approaching the Linga, the sign of Pati (Shiva) beyond the guṇas.
By discussing shifting opinions about elemental qualities, the verse indirectly highlights that all guṇas belong to prakṛti and the bhūtas, while Shiva as Pati is the transcendent ground who is not limited by these sensory properties, even though He pervades them.
A tattva-aware discipline: in puja and Pāśupata-oriented practice, one contemplates the guṇas of elements (like water) to withdraw the pashu (individual soul) from sense-objects and purify bondage (pāśa) through discernment (viveka).