Shiva Purana — Rudra Samhita, Shloka 58
विष्णूत्पत्तिवर्णनम्
Description of the Origin/Manifestation of Viṣṇu
तत्त्वानामिति संख्यानमुक्तं ते ऋषिसत्तम । जडात्मकञ्च तत्सर्वं प्रकृतेः पुरुषं विना
tattvānāmiti saṃkhyānamuktaṃ te ṛṣisattama | jaḍātmakañca tatsarvaṃ prakṛteḥ puruṣaṃ vinā
因此，噢诸仙之最胜者，我已向你宣说诸“真理”（tattva）的数目。此一切皆属无知觉的物质性；除普拉克里蒂（Prakṛti）之外，其中并无作为觉知原则的“补鲁沙”（Puruṣa）。
Suta Goswami
Tattva Level: pasha
Shiva Form: Sadāśiva
FAQs
It teaches discernment (viveka): the enumerated tattvas belong to Prakriti and are inert; liberation requires recognizing the conscious principle beyond them—ultimately fulfilled in Shaiva Siddhanta by turning to Pati (Shiva) who grants true awakening and release.
Linga worship trains the mind to shift from identification with material tattvas (Prakriti) to the conscious Lord who transcends them. Saguna Shiva is meditated upon as the compassionate Pati who illumines the soul and loosens bondage (pāśa).
A practical takeaway is tattva-viveka during japa of the Panchakshara ("Om Namaḥ Śivāya"): observe body-mind as Prakriti’s inert modifications, and mentally offer them into Shiva while applying Tripundra (bhasma) as a reminder of detachment from the material field.