Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
रसमात्रास्तु ता ह्यापो रूपमात्रो ऽग्निर् आवृणोत् आपश्चापि विकुर्वत्यो गन्धमात्रं ससर्जिरे
rasamātrāstu tā hyāpo rūpamātro 'gnir āvṛṇot āpaścāpi vikurvatyo gandhamātraṃ sasarjire
อาปะห์นั้นมีเพียงรส-ตันมาตรา ส่วนอัคนีซึ่งมีเพียงรูป-ตันมาตราได้ห่อหุ้มไว้ และอาปะห์เองเมื่อแปรสภาพ ก็ให้กำเนิดคันธะ-ตันมาตรา (กลิ่น)
Suta Goswami (narrating the cosmological sequence to the sages of Naimisharanya)
By detailing how subtle elements (tanmātras) unfold into the cosmos, the verse supports Linga worship as contemplation of Shiva (Pati) as the inner governor of all manifestation—worship of the Linga becomes worship of the source and support of the tattvas.
Even while describing material evolution (taste, form, fragrance), the implied Shaiva Siddhanta frame is that tattvas do not evolve independently: Shiva as Pati presides over and orders the sequence, while the pashu (bound soul) experiences these qualities under pāśa (bondage).
This verse is primarily tattva-teaching for contemplative practice: in Pashupata-oriented meditation, one discriminates sensory tanmātras from the witnessing Self and turns the mind toward Pati (Shiva), the transcendent ground beyond taste, form, and fragrance.