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
唯此即三神;唯此即三德(guṇa)。唯此即三界;唯此即三圣火——一切三重之相,皆依止于唯一至上主,名为帕提(Pati),为诸三元之源与所依。
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.