Shiva Purana — Rudra Samhita, Shloka 1
सृष्टिक्रमवर्णनम् / Description of the Sequence of Creation
ब्रह्मोवाच । शब्दादीनि च भूतानि पंचीकृत्वाहमात्मना । तेभ्यः स्थूलं नभो वायुं वह्निं चैव जलं महीम्
brahmovāca | śabdādīni ca bhūtāni paṃcīkṛtvāhamātmanā | tebhyaḥ sthūlaṃ nabho vāyuṃ vahniṃ caiva jalaṃ mahīm
梵天说道：“我以自身之力，对以声为首的诸元素原理行五重合成（pañcīkaraṇa）；由此我生起粗大五大：虚空、风、火、水与地。”
Brahma
Tattva Level: pashu
Cosmic Event: pañcīkaraṇa leading to mahābhūta-sṛṣṭi (grossification of elements)
FAQs
It explains how the subtle principles (beginning with sound) become the gross world through pañcīkaraṇa, preparing the seeker to discern the transient created tattvas from the eternal Lord (Pati) who transcends them.
The Linga represents Shiva beyond the gross elements; by understanding that space, air, fire, water, and earth are products of compounding, devotion turns from the created forms to Saguna Shiva as the gracious Lord who pervades and governs creation while remaining beyond it.
A practical takeaway is pañca-bhūta contemplation during japa of “Om Namaḥ Śivāya,” offering the sense-objects back to Shiva—especially sound (nāda) as the subtlest—while maintaining purity practices such as Tripuṇḍra (bhasma) as a reminder of the impermanence of the gross body.