Shiva Purana — Rudra Samhita, Shloka 15
देवर्षि-प्रश्नः तथा असुर-वध-हेतुनिवेदनम् | The Devas’ Petition and the Cause for Slaying Asuras
एक एव त्रिधा भिन्नः परमात्मा महेश्वरः । मायास्वाकारणादेव स्वतंत्रो लीलया प्रभुः
eka eva tridhā bhinnaḥ paramātmā maheśvaraḥ | māyāsvākāraṇādeva svataṃtro līlayā prabhuḥ
至上の自己たるマヘーシュヴァラは、まことに唯一でありながら、三相として現れる。自らのマーヤーによって、外因に依らず、かの主は絶対の自在を保ち、宇宙を神聖なるリーラー（戯れ）として顕現する。
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
Role: creative
Cosmic Event: cosmogony via māyā (projection/veiling)
FAQs
It teaches that Śiva (Maheśvara) is the one Supreme Reality who, by His own māyā, appears in multiple functional modes while remaining sovereign and unchanged—guiding the seeker to see unity behind apparent multiplicity.
The Liṅga worship centers on the one Maheśvara who is beyond form yet graciously becomes accessible through manifestations; the verse supports Saguna worship as a doorway to realizing the One who stands beyond all appearances.
Meditate on Śiva as svatantra (independent Lord) while japa of the Pañcākṣarī—“Om Namaḥ Śivāya”—and contemplate that all changing appearances arise from His līlā through māyā.