Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
तेजो दशगुणेनैव वायुना बाह्यतो वृतम् वायुर्दशगुणेनैव बाह्यतो नभसा वृतः
tejo daśaguṇenaiva vāyunā bāhyato vṛtam vāyurdaśaguṇenaiva bāhyato nabhasā vṛtaḥ
O fogo é envolvido externamente pelo Ar, dez vezes maior do que ele; e o Ar, por sua vez, é envolvido externamente pelo Éter (nabhas), dez vezes maior do que o Ar. Assim, os elementos grosseiros são sucessivamente revestidos por princípios mais sutis e mais vastos—revelando o velamento ordenado (āvaraṇa) na criação sob o Senhor (Pati).
Suta Goswami (narrating the cosmology of srishti to the sages at Naimisharanya)
It frames the Pancha-bhuta hierarchy—often ritually honored in Shiva worship—showing how the manifest world is layered and veiled, urging the devotee to turn from outer coverings to the inner Lord symbolized by the Linga.
By describing successive coverings of the elements, it implies that all material tattvas are āvaraṇas (veils) within prakṛti, while Shiva as Pati remains the transcendent ground beyond these enclosures, the one who governs their order without being confined by them.
It supports Pashupata-style inward ascent (pratyāhāra and dhyāna): withdrawing attention from gross bhutas to subtler principles, using the Linga as the focus to transcend pasha (bondage) and recognize Pati.