Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
अद्भिर् दशगुणाभिस्तु बाह्यतो ऽण्डं समावृतम् आपो दशगुणेनैतास् तेजसा बाह्यतो वृताः
adbhir daśaguṇābhistu bāhyato 'ṇḍaṃ samāvṛtam āpo daśaguṇenaitās tejasā bāhyato vṛtāḥ
Ang Kosmikong Itlog (brahmāṇḍa) ay nababalutan sa labas ng mga tubig na sampung ulit ang sukat; at ang mga tubig na iyon naman, na sampung ulit din, ay napalilibutan sa labas ng apoy (tejas).
Suta Goswami (narrating the cosmic order to the sages of Naimisharanya)
It frames the brahmāṇḍa as a layered enclosure, encouraging the Linga-upāsaka to contemplate that all created sheaths are limited coverings, while the Linga signifies Mahādeva (Pati) who transcends them.
By detailing successive cosmic coverings (water, then fire), it implies a hierarchy of tattvic limitation; Shiva-tattva is understood as beyond these enclosures—uncovered, self-luminous, and not contained by the brahmāṇḍa.
A contemplative practice (dhyāna) on cosmic layers supporting vairāgya: the Pashu (soul) recognizes the āvaraṇas as pasha-like limitations and turns inward toward Pati through Linga-dhyāna rather than clinging to external realms.