Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
सूक्ष्मेण महता चाथ अव्यक्तेन समावृतम् सत्त्वोद्रिक्तो महानग्रे सत्तामात्रप्रकाशकः
sūkṣmeṇa mahatā cātha avyaktena samāvṛtam sattvodrikto mahānagre sattāmātraprakāśakaḥ
सूक्ष्मेण महता चाथ अव्यक्तेन समावृतम् । सत्त्वोद्रिक्तो महानग्रे सत्तामात्रप्रकाशकः ॥
Suta Goswami (narrating the cosmological sequence to the sages of Naimisharanya)
It frames the Linga’s metaphysical background: before form and ritual, existence is disclosed through the first evolute (Mahat) arising from the unmanifest—pointing devotees to worship Shiva (Pati) as the ultimate revealer beyond all tattvas.
By describing Mahat as a revealer of “mere being,” the verse implies that illumination and intelligibility in creation depend on a higher principle; in Shaiva Siddhanta, Shiva as Pati is the supreme light in which even Mahat and the guṇas become knowable.
A contemplative tattva-viveka (discrimination of principles): the yogin traces experience back from guṇa-based intellect (Mahat) to Avyakta and finally to Pati, loosening pāśa (bondage) over the paśu (soul).