Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
आकाशं शब्दमात्रं तु स्पर्शमात्रं समावृणोत् वायुश्चापि विकुर्वाणो रूपमात्रं ससर्ज ह
ākāśaṃ śabdamātraṃ tu sparśamātraṃ samāvṛṇot vāyuścāpi vikurvāṇo rūpamātraṃ sasarja ha
శబ్ద-తన్మాత్రాత్మక ఆకాశమునుండి స్పర్శ-తన్మాత్ర ఆవృతమై ప్రదర్శితమైంది. తరువాత వాయువు వికరించి రూప-తన్మాత్రను సృష్టించింది॥
Suta Goswami (narrating the cosmological sequence to the sages of Naimisharanya)
It frames creation as a graded unfolding of subtle principles (tanmātras). In Linga worship, this supports seeing the Linga as Pati—the transcendent Lord who presides over and contains all tattvas, so the devotee offers back the senses and their objects to Shiva.
Though the verse lists elemental evolutes, the Shaiva reading places Shiva-tattva as the sovereign ground beyond these transformations—Pati who enables manifestation while remaining unbound, unlike the pashu (soul) entangled in pasha (tattvic limitations).
It points to tattva-viveka (discriminative insight): tracing sound, touch, and form back to their subtle sources to withdraw the senses in meditation, a key inner discipline aligned with Pashupata-oriented renunciation of sensory bondage.