Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
अनाद्यन्तमजं सूक्ष्मं त्रिगुणं प्रभवाव्ययम् अप्रकाशमविज्ञेयं ब्रह्माग्रे समवर्तत
anādyantamajaṃ sūkṣmaṃ triguṇaṃ prabhavāvyayam aprakāśamavijñeyaṃ brahmāgre samavartata
До Брахмы и до самого акта творения существовала Та Реальность — без начала и без конца, нерождённая и тончайшая; источник трёх гун, но сама непреходящая; непроявленная (превыше чувственного света) и непостижимая для обычного ума — пребывающая как изначальный Верховный (Шива как Пати).
Suta Goswami (narrating the cosmological teaching within the Purva-Bhaga)
It frames the Linga as the sign (liṅga) of the unmanifest, beginningless Pati—Śiva—who exists prior to Brahmā and creation, making Linga-pūjā a worship of the causal, imperishable source rather than a merely formed deity.
Śiva-tattva is described as unborn, subtle, and beyond ordinary knowledge—unmanifest to the senses—yet the originating ground of the three guṇas, indicating transcendence (beyond) along with immanence (as source) in the cosmos.
The verse primarily supports Pāśupata-oriented contemplation (dhyāna) on the unmanifest Pati beyond sense and intellect; ritually, it implies Linga-pūjā with inner meditation on the formless source rather than externalized, purely material focus.