Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
धर्मादीनि च रूपाणि लोकतत्त्वार्थहेतवः महान् सृष्टिं विकुरुते चोद्यमानः सिसृक्षया
dharmādīni ca rūpāṇi lokatattvārthahetavaḥ mahān sṛṣṭiṃ vikurute codyamānaḥ sisṛkṣayā
พระมหาเทพทรงรับรูปเป็นธรรมะและรูปอื่น ๆ อันเป็นเหตุแห่งตัตตวะของโลกและความมุ่งหมายทั้งหลาย แล้วด้วยพระประสงค์จะอุบัติสร้าง จึงทรงแผ่การสร้างสรรค์ให้แตกต่างเป็นหลากภาวะ
Suta Goswami (narrating the cosmological teaching within the Linga Purana discourse)
It frames creation as Shiva’s own unfolding into principles like Dharma; thus, Linga worship honors the Pati who becomes the very ground and order (tattva and dharma) of the world.
Shiva is presented as Mahān—the Supreme Pati—who, by icchā (creative will), differentiates creation into tattvas and their functions, while remaining the sovereign cause behind them.
The verse primarily teaches tattva-vicāra (contemplation on principles) foundational to Shaiva sādhanā; it supports Pashupata-style inner practice of seeing all categories as Shiva’s manifestation rather than independent realities.