Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
वैकारिकः स सर्गस्तु युगपत् सम्प्रवर्तते इन्द्रियस् बुद्धीन्द्रियाणि पञ्चैव पञ्च कर्मेन्द्रियाणि च
vaikārikaḥ sa sargastu yugapat sampravartate indriyas buddhīndriyāṇi pañcaiva pañca karmendriyāṇi ca
จากตัตตวะไวการิกะ (สาตตวิกะ) นั้น การอุบัติก็ดำเนินขึ้นพร้อมกัน: อินทรีย์แห่งความรู้ห้าประการ และอินทรีย์แห่งการกระทำห้าประการ
Suta Goswami (narrating the cosmological teaching within the Linga Purana to the sages of Naimisharanya)
It frames embodied life as arising through the indriyas; Linga worship in Shaiva thought aims to purify and transcend these faculties so the pashu (soul) turns from pasha (sense-bondage) toward Pati (Shiva).
By implication it distinguishes Shiva-tattva as the transcendent Pati beyond the emergent instruments (indriyas); the senses arise in prakritic creation, while Shiva remains the sovereign witness and liberator.
Indriya-nigraha (restraint and refinement of the senses) is indicated—central to Pashupata Yoga and Shaiva sadhana, where perception and action are disciplined and offered to Shiva through mantra, puja, and inner absorption.