Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
तस्मादेव तमोद्रिक्ताद् अहङ्कारादजायत भूततन्मात्रसर्गस्तु भूतादिस्तामसस्तु सः
tasmādeva tamodriktād ahaṅkārādajāyata bhūtatanmātrasargastu bhūtādistāmasastu saḥ
اسی اَہنکار میں جب تَمَس غالب ہو جاتا ہے تو اس سے تَنماترا اور بھوتوں (عناصر) کی تخلیق پیدا ہوتی ہے۔ اَہنکار کی وہ تامسی صورت ‘بھوتادی’ کہلاتی ہے۔
Suta Goswami (narrating the cosmology of manifestation to the sages of Naimisharanya)
It grounds Linga worship in Shaiva cosmology: the devotee (pashu) recognizes that the elements and senses arise from tamasic egoity (pāśa), and turns to Pati (Shiva) as the transcendent source beyond these evolutes, worshipped as the Linga.
By implication, Shiva-tattva is distinct from Bhūtādi (tamasic ahaṅkāra) and its products (tanmātras and bhūtas). Shiva stands as Pati—beyond the field of evolutes that bind the pashu—while also being the sovereign ground in which creation is ordered.
The takeaway aligns with Pashupata discipline: reduce tamas and egoity through japa, dhyāna, and Shiva-pūjā, discerning the tattvas as pāśa (bondage) and seeking steadiness in Pati-bhāva (orientation to Shiva) rather than identification with the elements.