Shiva Purana — Rudra Samhita, Shloka 32
नारदस्य विष्णूपदेशवर्णनम् — Nārada and Viṣṇu: Instruction after Delusion
स एवमादाय मायां स्वां त्रिधा भवति रूपतः । ब्रह्मविष्णुमहेशात्मा निर्गुणोऽनिर्गुणोऽपि सः
sa evamādāya māyāṃ svāṃ tridhā bhavati rūpataḥ | brahmaviṣṇumaheśātmā nirguṇo'nirguṇo'pi saḥ
かくして彼は自らのマーヤー（Māyā）を取り、形において三相となる—ブラフマー、ヴィシュヌ、マヘーシャを己が自己として。しかも彼はなおニルグナ（無属性）にとどまり、その顕現によってアニルグナ—あたかも属性あるかのごとく—とも現れる。
Suta Goswami (narrating to the sages at Naimisharanya)
Tattva Level: pati
Shiva Form: Sadāśiva
Shakti Form: Pārvatī
Role: creative
Cosmic Event: Cosmogonic manifestation through Māyā (appearance of threefold functional forms).
FAQs
It teaches that the one Supreme Śiva remains transcendent (Nirguṇa) while, through His own Māyā, He manifests the functions of creation, preservation, and dissolution as Brahmā, Viṣṇu, and Maheśa—so devotees can relate to and worship Him without denying His highest, attributeless reality.
The verse supports Saguna worship: Śiva, though Nirguṇa in essence, graciously becomes approachable through manifest forms and functions. Linga worship similarly honors the formless-transcendent Śiva while providing a sacred, worshipable focus within the realm of Māyā.
A practical takeaway is Nirguṇa–Saguna contemplation: worship Śiva with form (Linga, mantra-japa) while meditating that the same Lord is beyond all qualities. Panchākṣarī japa (“Om Namaḥ Śivāya”) with this understanding is especially aligned with the verse.