Śiva–Hari–Rudra–Vidhīnāṃ Tattva-nirṇayaḥ
Identity of Śiva, Viṣṇu, Rudra, and Brahmā; Nirguṇa–Saguṇa Reconciliation
ध्यानार्थं चैव सर्वेषामरूपो रूपवानभूत् । स एव च शिवस्साक्षाद्भक्तवात्सल्यकारकः
dhyānārthaṃ caiva sarveṣāmarūpo rūpavānabhūt | sa eva ca śivassākṣādbhaktavātsalyakārakaḥ
Para que todos los seres pudieran meditar, el Sin Forma asumió Él mismo una forma. Él solo es Śiva en persona, fuente de tierna compasión y de gracia amorosa hacia Sus devotos.
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
Significance: Establishes the doctrinal basis for icon/linga worship: the nirguṇa Lord assumes a saguna form to become an object of dhyāna; devotion to the manifest form becomes a direct means to receive Śiva’s anugraha.
It teaches that although Shiva is ultimately formless (Nirguna), He compassionately manifests a form (Saguna) so all devotees can meditate, develop bhakti, and progress toward liberation under His direct grace.
It supports the Shaiva view that worship of Shiva’s manifest presence—such as the Linga or other sacred forms—is a merciful concession for meditation and devotion, while still pointing to the transcendent, formless Shiva beyond all attributes.
Practice dhyāna by fixing the mind on Shiva’s chosen form (including the Linga), and sustain it with bhakti—commonly supported by japa of “Om Namaḥ Śivāya” and reverent puja as aids to steady contemplation.