पञ्चावरणमार्गस्थं योगेश्वरस्तोत्रम्
Pañcāvaraṇa-mārga Stotra to Yogeśvara Śiva
चतुःषष्टिगुणैश्वर्यो बुद्धितत्त्वे प्रतिष्ठितः । निर्गुणो गुणसंकीर्णस्तथैव गुणकेवलः
catuḥṣaṣṭiguṇaiśvaryo buddhitattve pratiṣṭhitaḥ | nirguṇo guṇasaṃkīrṇastathaiva guṇakevalaḥ
Bersemayam dalam prinsip Buddhi, Sang Tuhan memiliki kedaulatan dengan enam puluh empat keutamaan ilahi. Namun Ia juga nirguṇa; dan menurut śāstra Ia disebut pula guṇa-saṃkīrṇa serta guṇa-kevala.
Suta Goswami
Tattva Level: pati
Shiva Form: Īśāna
It reconciles Shiva’s transcendence and immanence: Shiva is ultimately nirguṇa (beyond prakṛti and its guṇas), yet for the sake of creation, grace, and liberation He is spoken of as endowed with divine excellences and accessible through manifest modes.
Linga worship approaches the same Supreme: the formless, nirguṇa Shiva is indicated by the Linga’s aniconic nature, while rituals, names, and attributes address Shiva’s saguna/manifest aspect—both are valid standpoints leading the devotee toward realization.
Meditate on Shiva as both beyond qualities and compassionately manifest—support this with japa of the Panchakshara (Om Namaḥ Śivāya) and Linga-dhyāna, using bhasma (Tripuṇḍra) and rudrākṣa as aids to steady awareness on Pati (Shiva).