अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
आवृणोद्रसमात्रं वै देवः साक्षाद्विभावसुः आवृण्वाना गन्धमात्रम् आपः सर्वरसात्मिकाः
āvṛṇodrasamātraṃ vai devaḥ sākṣādvibhāvasuḥ āvṛṇvānā gandhamātram āpaḥ sarvarasātmikāḥ
火神毗婆婆苏(Vibhāvasu,Agni)亲自显现,遮覆了唯味之微细(rasa-tanmātra);而诸水以“具一切味”为自性,复又遮覆了唯香之微细(gandha-tanmātra)。
Suta Goswami (narrating the cosmology to the Sages of Naimisharanya)
It frames sense-qualities (taste and fragrance) as coverings in creation; Linga-worship aims at turning the Pashu inward from these coverings (pāśa) toward Pati, the formless Lord indicated by the Linga.
By showing how elemental powers veil subtle qualities, it implies Shiva-tattva as the un-veiled Reality beyond the tanmātras and bhūtas—Pati who is not limited by sensory attributes.
Sense-restraint (indriya-nigraha) and subtle-object transcendence: in Pāśupata-oriented sādhanā, the seeker relinquishes fixation on rasa and gandha, using worship and meditation to cut pāśa and abide in Shiva.