योगान्तरायाः, औपसर्गिकसिद्धयः, परवैराग्येन शैवप्रसादः
याक्षे तु तैजसं प्रोक्तं गान्धर्वे श्वसनात्मकम् ऐन्द्रे व्योमात्मकं सर्वं सौम्ये चैव तु मानसम्
yākṣe tu taijasaṃ proktaṃ gāndharve śvasanātmakam aindre vyomātmakaṃ sarvaṃ saumye caiva tu mānasam
யக்ஷ-வரிசையில் அது தேஜஸ்-சுவபாவம் எனக் கூறப்படுகிறது; காந்தர்வ-வரிசையில் அது சுவாச-வாயு இயல்புடையது. ஐந்திர-வரிசையில் அனைத்தும் வ்யோம-சுவபாவம்; சௌம்ய-வரிசையில் அது மனோமயம் எனப்படுகிறது.
Suta Goswami (narrating the Purana to the sages of Naimisharanya)
It frames beings as composed of elemental and subtle powers (tejas, vāyu/prāṇa, ākāśa, manas), helping the worshipper see the Liṅga as the sign of Pati (Śiva) who transcends these constituents and grants liberation from pasha (bondage).
By contrasting the changing elemental/mental constitutions of created orders with the implied transcendent ground, it supports Śiva-tattva as Pati—beyond bhūtas and antaḥkaraṇa—while still pervading them as their inner ruler.
It implicitly supports Pāśupata-Yoga contemplation: observing prāṇa (breath), manas (mind), and the bhūtas as mutable layers of the pashu, then fixing awareness on Śiva as the unbound Pati represented by the Liṅga.