योगान्तरायाः, औपसर्गिकसिद्धयः, परवैराग्येन शैवप्रसादः
चतुर्विंशत्तृतीये तु द्वात्रिंशच्च चतुर्थके चत्वारिंशत् पञ्चमे तु भूतमात्रात्मकं स्मृतम्
caturviṃśattṛtīye tu dvātriṃśacca caturthake catvāriṃśat pañcame tu bhūtamātrātmakaṃ smṛtam
ในหมวดที่สามมี ๒๔ ในหมวดที่สี่มี ๓๒ และในหมวดที่ห้ามี ๔๐ ตัตตวะ หมวดที่ห้านี้ระลึกกันว่าเป็น “ภูตมาตรา” คือองค์ประกอบละเอียดล้วนๆ
Suta Goswami (narrating to the sages of Naimisharanya)
It frames creation as an ordered unfolding of tattvas and subtle elements; Linga-worship internalizes this by offering the senses and their subtle causes back to Pati (Shiva), loosening pasha (bondage) upon the pashu (soul).
By listing grades of principles and subtle elements, it implies Shiva as the transcendent ground that is beyond these enumerations—Pati who oversees and outshines the manifested categories that bind the pashu.
A tattva-focused contemplation used in Shaiva/Pashupata-oriented sadhana: discerning gross and subtle elements (bhūta-mātras) to withdraw identification from them, aiding inner offering (antar-yajña) in Linga-puja.