Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
तन्मात्राणां द्वितीयस्तु भूतसर्गः स उच्यते वैकारिकस्तृतीयस्तु सर्ग ऐन्द्रियकः स्मृतः
tanmātrāṇāṃ dvitīyastu bhūtasargaḥ sa ucyate vaikārikastṛtīyastu sarga aindriyakaḥ smṛtaḥ
Ang ikalawang paglikha ay sinasabing pagdaloy ng mga tanmātra (maseselang elemento), na tinatawag na bhūta-sarga. Ang ikatlong paglikha ay inaalala bilang vaikārika-sarga, samakatuwid ang aindriyaka na paglikha, kung saan sumisibol ang mga pandamang organo at mga organo ng pagkilos.
Suta Goswami (narrating the cosmological teaching within the Linga Purana)
By classifying creation into tanmātra, bhūta, and indriya stages, the verse frames the manifest world as a produced order (sarga) that the Pashu must transcend through devotion to Pati—often centered on Linga-upāsanā as the stable symbol of the unproduced Shiva-tattva beyond these evolutes.
Shiva-tattva is implicitly distinct from the created sequence: tanmātras, bhūtas, and indriyas belong to the field of prakṛtic manifestation and bondage (pāśa), whereas Shiva as Pati is the transcendent ground and the revealer who enables the soul (pashu) to move beyond sensory identification.
The verse points to sense-origination (aindriyaka sarga), implying the yogic necessity of indriya-nigraha (sense-restraint) and inward turning—core to Pāśupata-oriented discipline—so worship and meditation on the Linga are not diluted by sensory dispersion.