Shloka 32

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.

saḥhe
saḥ:
Karta (कर्ता)
TypeNoun
Roottad (प्रातिपदिक)
Formसर्वनाम, पुंलिङ्ग, प्रथमा (1st/Nominative), एकवचन
evamthus
evam:
Kriyā-viśeṣaṇa (क्रियाविशेषण)
TypeIndeclinable
Rootevam (अव्यय)
Formअव्यय; प्रकारवाचक (adverb: thus)
ādāyahaving taken
ādāya:
Kriyā (क्रिया)
TypeVerb
Rootā-dā (धातु)
Formल्यप्/क्त्वान्त-समकक्ष अव्ययकृदन्त (gerund): ‘having taken/assumed’
māyāmmāyā (illusion/power)
māyām:
Karma (कर्म)
TypeNoun
Rootmāyā (प्रातिपदिक)
Formस्त्रीलिङ्ग, द्वितीया (2nd/Accusative), एकवचन
svāmhis own
svām:
Viśeṣaṇa (विशेषण)
TypeAdjective
Rootsva (प्रातिपदिक)
Formस्त्रीलिङ्ग, द्वितीया (2nd/Accusative), एकवचन; विशेषणम् (māyām)
tridhāthreefold
tridhā:
Kriyā-viśeṣaṇa (क्रियाविशेषण)
TypeIndeclinable
Roottridhā (अव्यय)
Formसंख्यावाचक अव्यय (adverb: in three ways)
bhavatibecomes
bhavati:
Kriyā (क्रिया)
TypeVerb
Rootbhū (धातु)
Formलट् (Present), प्रथमपुरुष (3rd person), एकवचन; परस्मैपदम्
rūpataḥas to form
rūpataḥ:
Adhikaraṇa (अधिकरण)
TypeIndeclinable
Rootrūpa (प्रातिपदिक)
Formतसिल्-प्रत्ययान्त अव्यय (ablatival adverb): ‘in form/with respect to form’
brahma-viṣṇu-maheśa-ātmāwhose self is (as) Brahmā, Viṣṇu, and Maheśa
brahma-viṣṇu-maheśa-ātmā:
Samānādhikaraṇa (समानाधिकरण/Predicate nominative)
TypeNoun
Rootbrahman (प्रातिपदिक) + viṣṇu (प्रातिपदिक) + maheśa (प्रातिपदिक) + ātman (प्रातिपदिक)
Formपुंलिङ्ग, प्रथमा (1st/Nominative), एकवचन; बहुपद-तत्पुरुषः (brahma-viṣṇu-maheśa-rūpaḥ ātmā)
nirguṇaḥwithout qualities
nirguṇaḥ:
Viśeṣaṇa (विशेषण)
TypeAdjective
Rootnirguṇa (प्रातिपदिक)
Formपुंलिङ्ग, प्रथमा (1st/Nominative), एकवचन; विशेषणम् (saḥ)
anirguṇaḥalso with qualities (not quality-less)
anirguṇaḥ:
Viśeṣaṇa (विशेषण)
TypeAdjective
Roota-nirguṇa (प्रातिपदिक)
Formपुंलिङ्ग, प्रथमा (1st/Nominative), एकवचन; विशेषणम् (saḥ)
apialso
api:
Sambandha (सम्बन्ध/particle)
TypeIndeclinable
Rootapi (अव्यय)
Formअव्यय; अपि = ‘also/even’ (particle)
saḥhe
saḥ:
Karta (कर्ता)
TypeNoun
Roottad (प्रातिपदिक)
Formसर्वनाम, पुंलिङ्ग, प्रथमा (1st/Nominative), एकवचन

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).

S
Shiva
B
Brahma
V
Vishnu
M
Mahesha
M
Maya

FAQs

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.