Shiva Purana — Rudra Samhita, Shloka 38
शिवशिवयोर्जगत्पितृमातृत्व-प्रतिपादनं तथा मेनायाः विमोहः (Śiva–Śivā as Cosmic Father and Mother; Menā’s Delusion and the Sages’ Intervention)
भ्रूभङ्गलीलया सृष्टिं स्रष्टुं हर्त्तुं क्षमो हि सः । निर्गुणः परमात्मा च परेशः प्रकृतेः परः
bhrūbhaṅgalīlayā sṛṣṭiṃ sraṣṭuṃ harttuṃ kṣamo hi saḥ | nirguṇaḥ paramātmā ca pareśaḥ prakṛteḥ paraḥ
ただ眉の戯れのひと動きによって、主は宇宙を創り、また滅し尽くすことができる。主は無属性（ニルグナ）の至上我、至高の主宰にして、プラクリティ（物質自然）を超越する。
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
Cosmic Event: mahāpralaya (implied by ‘create and dissolve’)
FAQs
It declares Shiva as Pati—the supreme, independent Lord—whose mere will governs creation and dissolution, and who is ultimately nirguṇa (beyond limiting qualities), guiding the seeker toward liberation rather than only worldly boons.
Though Shiva is described as nirguṇa and beyond Prakṛti, devotees approach Him through saguna supports like the Śiva-liṅga; the liṅga functions as a sacred focus through which the mind ascends from form to the formless Supreme.
Meditate on Shiva as the inner Paramātman beyond nature while chanting the Pañcākṣarī (Om Namaḥ Śivāya), using liṅga-dhyāna and (optionally) bhasma/tripuṇḍra as reminders of dissolution and transcendence.