Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
एत एव त्रयो देवा एत एव त्रयो गुणाः एत एव त्रयो लोका एत एव त्रयो ऽग्नयः
eta eva trayo devā eta eva trayo guṇāḥ eta eva trayo lokā eta eva trayo 'gnayaḥ
یہی تین دیوتا ہیں، یہی تین گُن ہیں؛ یہی تین لوک ہیں، یہی تین مقدس آگیں ہیں—سب ایک پرم پروردگار میں قائم۔
Suta Goswami (narrating the teaching within the Purva-Bhaga discourse)
It frames the Liṅga as the one non-dual ground in which all triads—deities, guṇas, worlds, and ritual fires—are unified, making Liṅga-pūjā a worship of the source rather than a merely sectional deity.
Shiva-tattva is implied as the Pati who contains and governs the functional triads (Brahmā–Viṣṇu–Rudra, sattva–rajas–tamas) while remaining their inner support and transcendent reality.
Ritually, it points to the sanctity of the three Vedic fires as Shiva-grounded worship; yogically, it suggests Pāśupata contemplation that rises beyond the three guṇas by fixing awareness in Mahādeva as the substratum of all triads.