Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
शब्दस्पर्शं च रूपं च रसो वै गन्धमाविशत् संगता गन्धमात्रेण आविशन्तो महीमिमाम्
śabdasparśaṃ ca rūpaṃ ca raso vai gandhamāviśat saṃgatā gandhamātreṇa āviśanto mahīmimām
Звук, осязание и образ — и также вкус — вошли в благоухание. Соединившись с одним лишь принципом запаха, гандха-танматрoй (gandha-tanmātra), они распространились и стали этим элементом Земли (mahī), грубой опорой для воплощённых существ (paśu), пребывающих в узах (pāśa) проявленного творения.
Suta Goswami (narrating the cosmological sequence to the sages of Naimisharanya)
By explaining how the gross Earth arises from subtle essences (tanmātras), the verse frames Linga-pūjā as a return-journey from bhūta (gross) to tattva (subtle), offering the elements back to Pati (Śiva) through disciplined worship.
Śiva-tattva is implied as the transcendent Pati who stands prior to and beyond the element-chain; the verse maps the field of manifestation (pāśa) in which the paśu experiences embodiment, pointing to Śiva as the liberating ground beyond it.
It supports bhūta-śuddhi (purification of the elements) used in Śaiva pūjā and Pāśupata-oriented sādhanā—contemplating the elements dissolving back into their tanmātras, and ultimately offering them to Śiva through mantra and inner withdrawal.