Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
आकाशं शब्दमात्रं च स्पर्शमात्रं समाविशत् द्विगुणस्तु ततो वायुः शब्दस्पर्शात्मको ऽभवत्
ākāśaṃ śabdamātraṃ ca sparśamātraṃ samāviśat dviguṇastu tato vāyuḥ śabdasparśātmako 'bhavat
محض شبد-تنماترا سے آکاش پیدا ہوا۔ اس میں سپرش-تنماترا کے داخل ہونے سے وायु ظاہر ہوئی، جو دو گُن—صوت اور لمس—کی حامل ہے۔
Suta Goswami (narrating the cosmology of manifestation within the Linga Purana tradition)
It explains the graded emergence of the elements (ākāśa → vāyu) from tanmātras; Linga worship points the devotee back from these manifest layers to Pati (Shiva), the source beyond the tattvas.
Shiva-tattva is implied as the transcendent Pati who causes orderly manifestation; the verse describes the dependent tattvas (elements and tanmātras) that arise within His power, not as independent realities.
A contemplative tattva-viveka used in Shaiva/Pashupata-aligned sadhana: meditating on the elements’ qualities (sound, touch) to withdraw awareness from gross bhutas toward the subtle and ultimately toward Shiva.