Adhyaya 70: आदिसर्गः—महत्-अहङ्कार-तन्मात्रा-भूतसृष्टिः, ब्रह्माण्डावरणम्, प्रजासर्गः, त्रिमूर्ति-शैवाधिष्ठानम्
शर्वश्चाण्डकपालस्थो भवश्चांभसि सुव्रताः रुद्रो ऽग्निमध्ये भगवान् उग्रो वायौ पुनः स्मृतः
śarvaścāṇḍakapālastho bhavaścāṃbhasi suvratāḥ rudro 'gnimadhye bhagavān ugro vāyau punaḥ smṛtaḥ
舍婆(Śarva)安住于猛厉苦行者的髑髅钵(kapāla)中。诸持戒者啊,婆婆(Bhava)建立于诸水之内。鲁陀罗(Rudra)——吉祥的主——现于火中;而乌格罗(Ugra)又被忆念为住于风中。
Suta Goswami (narrating the Linga Purana tradition to the sages of Naimisharanya)
It teaches that Śiva (Pati) pervades the elemental field—water, fire, and wind—so Linga worship is not limited to a single place or form; the Linga signifies the all-pervading Lord who can be invoked through elemental rites and inner contemplation.
Śiva-tattva is shown as immanent and sovereign: the same Lord is named Śarva, Bhava, Rudra, and Ugra according to function and locus, indicating one Pati manifesting many powers while remaining the single ground of all beings (paśu) and their worlds.
An elemental upāsanā aligned with Pāśupata discipline: contemplate Rudra in Agni (purifying fire), Ugra in Vāyu (prāṇa and movement), and Bhava in Āpas (life-sustaining waters), integrating outer offerings with inward prāṇa-awareness.