नारदस्य विष्णूपदेशवर्णनम् — Nārada and Viṣṇu: Instruction after Delusion
साक्षी शिवस्वरूपेण मायाभिन्नस्स निर्गुणः । स्वेच्छाचारी संविहारी भक्तानुग्रहकारकः
sākṣī śivasvarūpeṇa māyābhinnassa nirguṇaḥ | svecchācārī saṃvihārī bhaktānugrahakārakaḥ
As the Witness in the very form of Śiva, He remains untouched by Māyā and is beyond the guṇas. Moving by His own free will, He sports in divine play (līlā) and ever grants grace to His devotees.
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
Role: liberating
It teaches that Śiva is the inner Witness (sākṣī) who is eternally beyond Māyā and the three guṇas, yet out of compassion He grants anugraha (liberating grace) to devotees—linking transcendence with intimate divine mercy.
Though Śiva is described as Nirguṇa and untouched by Māyā, devotees approach Him through Saguna worship such as the Śiva-liṅga; the liṅga becomes a support for meditation until one realizes the same Witness-consciousness that the verse proclaims.
A direct takeaway is sākṣī-bhāva meditation—silently witnessing thoughts while repeating the Pañcākṣarī “Om Namaḥ Śivāya”; offering water and bilva to the liṅga with devotion aligns the seeker with Śiva’s grace (anugraha).