स एवमादाय मायां स्वां त्रिधा भवति रूपतः । ब्रह्मविष्णुमहेशात्मा निर्गुणोऽनिर्गुणोऽपि सः
sa evamādāya māyāṃ svāṃ tridhā bhavati rūpataḥ | brahmaviṣṇumaheśātmā nirguṇo'nirguṇo'pi saḥ
Thus, taking up His own Māyā, He becomes threefold in form—having as His very Self Brahmā, Viṣṇu, and Maheśa. Yet He remains Nirguṇa (beyond qualities), and also appears as Anirguṇa—seemingly with qualities—through that manifestation.
Suta Goswami (narrating to the sages at Naimisharanya)
Tattva Level: pati
Shiva Form: Sadāśiva
Shakti Form: Pārvatī
Role: creative
Cosmic Event: Cosmogonic manifestation through Māyā (appearance of threefold functional forms).
It teaches that the one Supreme Śiva remains transcendent (Nirguṇa) while, through His own Māyā, He manifests the functions of creation, preservation, and dissolution as Brahmā, Viṣṇu, and Maheśa—so devotees can relate to and worship Him without denying His highest, attributeless reality.
The verse supports Saguna worship: Śiva, though Nirguṇa in essence, graciously becomes approachable through manifest forms and functions. Linga worship similarly honors the formless-transcendent Śiva while providing a sacred, worshipable focus within the realm of Māyā.
A practical takeaway is Nirguṇa–Saguna contemplation: worship Śiva with form (Linga, mantra-japa) while meditating that the same Lord is beyond all qualities. Panchākṣarī japa (“Om Namaḥ Śivāya”) with this understanding is especially aligned with the verse.