Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
ज्योतिरुत्पद्यते वायोस् तद्रूपगुणम् उच्यते स्पर्शमात्रस्तु वै वायू रूपमात्रं समावृणोत्
jyotirutpadyate vāyos tadrūpaguṇam ucyate sparśamātrastu vai vāyū rūpamātraṃ samāvṛṇot
وایو سے جیوتی پیدا ہوتی ہے، اس لیے روپ کو اس کا گُن کہا گیا۔ سپرش-تنماترا والے وایو نے روپ-تنماترا کو ڈھانپ کر ظاہر کیا۔
Suta Goswami (narrating the cosmological sequence to the sages of Naimisharanya)
It frames creation as a graded emergence of qualities (tanmātras) from subtler principles, supporting Linga worship as contemplation of Pati (Śiva) beyond the changing elements and their guṇas.
By emphasizing that elemental qualities arise sequentially (touch → form → fire/light), it implies Śiva-tattva as the transcendent Pati who is not limited by any single guṇa or bhūta, while still empowering their manifestation.
A tattva-viveka (discriminative contemplation) used in Pāśupata-oriented yoga and Shaiva sādhanā: observing how sensory qualities arise and withdrawing identification from Pāśa (material guṇas) toward Pati (Śiva).