अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
क्ष्मा सा पञ्चगुणा तस्माद् एकोना रससम्भवाः त्रिगुणो भगवान्वह्निर् द्विगुणः स्पर्शसम्भवः
kṣmā sā pañcaguṇā tasmād ekonā rasasambhavāḥ triguṇo bhagavānvahnir dviguṇaḥ sparśasambhavaḥ
پرتھوی پانچ گُنوں والی ہے۔ اس سے رس-سمبھوا آپَہ (پانی) پیدا ہوتے ہیں جو ایک گُن میں کم ہیں۔ بھگوان وَہنی تین گُنوں والا ہے، اور سپرش سے پیدا ہونے والا وایو دو گُنوں والا—یوں پرمیشور کے ترتیب وار ظہور سے ستھول تَتْو کھلتے ہیں۔
Suta Goswami (narrating the cosmological teaching within the Linga Purana framework)
It frames the world as a structured unfolding of tattvas; Linga worship then becomes a return-to-source practice, purifying the bhūtas and directing the pashu (soul) toward Pati (Shiva) beyond the elements.
By presenting a lawful sequence in elemental manifestation, it implies an intelligent governor of creation—Pati—whose order underlies the bhūtas, while Shiva-tattva remains transcendent to their guṇas and limitations.
Bhūta-śuddhi (elemental purification) and tattva-vicāra used in Shaiva and Pāśupata-oriented sādhanā—contemplating how sensory qualities (touch, taste, etc.) arise and are withdrawn back into Shiva.