Shloka 14
Śiva-Śakti Tattva, Varṇa-Rahasya, and Mahāvākya-Bhāvanā
Interpretive Discipline
स चाऽसौ सेति पार्थक्यं नैकं सर्वं स ईरितः । सोपाधिद्वयमस्यार्थ उपचारात्तथोच्यते
sa cā'sau seti pārthakyaṃ naikaṃ sarvaṃ sa īritaḥ | sopādhidvayamasyārtha upacārāttathocyate
「彼とこれ」という区別は、真に第二の実在を立てるものではない。主のみが一切であると宣言される。されど、その意義が二つのウパーディ（限定的付帯）とともに語られるゆえ、この言い方は譬喩としての教示にのみ用いられる。
Lord Shiva (teaching as the supreme Pati in a philosophical discourse of the Kailāsa-saṃhitā)
Tattva Level: pati
Shiva Form: Sadāśiva
FAQs
It teaches that perceived duality (“He and this”) is a pedagogical appearance: Shiva alone is the all, and difference is spoken only through upādhis (limiting conditions) for guiding the seeker toward liberation.
Linga and saguna forms are compassionate ‘upacāra’ supports for devotion and meditation—helping the bound soul approach the one Shiva who ultimately transcends all adjuncts while pervading everything.
Meditate on Shiva as the all-pervading Pati while using a concrete support—such as Linga-dhyāna with the Panchākṣarī mantra “Om Namaḥ Śivāya”—to move from form-based focus to inner non-separateness.