Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
त्रिमूर्ति महेश्वरात्त्रयो देवा जज्ञिरे जगदीश्वरात् शाश्वताः परमा गुह्यः सर्वात्मानः शरीरिणः
trimūrti maheśvarāttrayo devā jajñire jagadīśvarāt śāśvatāḥ paramā guhyaḥ sarvātmānaḥ śarīriṇaḥ
Mula kay Maheśvara—ang Panginoong siya mismo ang Trimūrti, ang Tagapaghari ng sansinukob—isinilang ang tatlong diyos. Walang hanggan, kataas-taasan, at lubhang lihim, nananahan sila bilang panloob na Sarili ng lahat ng may katawan.
Suta Goswami (narrating the Shaiva cosmology to the sages of Naimisharanya)
It grounds Linga-worship in the doctrine that the Linga signifies Pati (Maheśvara), the source of the cosmic functions embodied as the three gods; worship is thus directed to the transcendent cause behind creation, maintenance, and dissolution.
Śiva is presented as Jagadīśvara and Sarvātmā—both the supreme origin of the deities and the hidden inner ruler within all bodies—indicating transcendence (beyond the gods) and immanence (indwelling all pashus).
The verse primarily supports inner contemplation (dhyāna) central to Pāśupata-oriented practice: discerning the guhyā (hidden) Sarvātmā Śiva within the embodied self while performing external Linga-pūjā as its symbol.