Eltringham said he'd made two inspections after lunchtime to the frozen DVS surface, but even though three quarters of the pitch seemed ok to play, and both sides were happy to start, he pulled the plug.
Explaining his decision to the media, he said: "I've inspected the pitch twice and there was no give in it at all. We gave it as much opportunity as we could for it to thaw out but the decision had to be made at 1pm.
"It is completely frozen and it wouldn't take a key or a stud and we had to come to the decision that there was no chance of the match being played. The temperature wasn't going to rise.
"As officials, we've travelled here and we want the game on but player and official safety is paramount and there are a couple of ruts on the pitch that were frozen and could do serious damage to a player."
The ref then added: "Rotherham are on a great run and I'm sure they wanted to play and to be fair to Macclesfield they were likewise and wanted to play and I take what both teams want into my decision. I know the fans will be frustrated, we do feel sympathy for them but I hope they understand."
It appears the problem area was the tunnel corner which was frozen over, and work will take place ahead of Tuesday's game with Bournemouth to ensure the pitch is fit.