Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
भूततन्मात्रसर्गो ऽयं विज्ञेयस्तु परस्परम् वैकारिकादहङ्कारात् सत्त्वोद्रिक्तात्तु सात्त्विकात्
bhūtatanmātrasargo 'yaṃ vijñeyastu parasparam vaikārikādahaṅkārāt sattvodriktāttu sāttvikāt
Ito ang paglikha ng mga tanmātra (maseselang elemento) at mga bhūta (magagaspang na elemento), na dapat maunawaang magkakaugnay sa isa’t isa ayon sa pagkakasunod. Ito’y nagmumula sa vaikārika (sāttvika) na ahaṅkāra—pagka-ako na nangingibabaw ang sattva.
Suta Goswami (narrating the cosmological teaching within the Linga Purana discourse)
It grounds Linga-worship in tattva-viveka: by understanding how bhūtas and tanmātras arise from sāttvika ahaṅkāra, the devotee recognizes all manifested categories as dependent and turns the mind toward Pati (Shiva), the transcendent source beyond the guṇas.
By implication, Shiva-tattva is not a product of ahaṅkāra or guṇic evolution; the verse maps the created chain (tanmātra–bhūta) so the seeker can distinguish Pashu (the individual bound by tattvas) from Pati (Shiva), who is prior to and sovereign over this sequence.
A yogic practice is implied: tattva-dhyāna and discrimination (viveka) used in Pāśupata-oriented sādhanā—observing the rise of ego and its evolutes to loosen pasha (bondage) and stabilize awareness in Shiva.