Śiva–Hari–Rudra–Vidhīnāṃ Tattva-nirṇayaḥ
Identity of Śiva, Viṣṇu, Rudra, and Brahmā; Nirguṇa–Saguṇa Reconciliation
स एव शंकरः साक्षात्सर्वानुग्रहकारकः । कर्ता भर्ता च हर्ता च साक्षी निर्गुण एव सः
sa eva śaṃkaraḥ sākṣātsarvānugrahakārakaḥ | kartā bhartā ca hartā ca sākṣī nirguṇa eva saḥ
ព្រះអង្គតែមួយគត់ គឺព្រះសង្ករៈដោយពិត—ព្រះអធិរាជដ៏ប្រសើរដែលប្រទានព្រះគុណដល់សត្វលោកទាំងអស់។ ព្រះអង្គជាអ្នកធ្វើ ជាអ្នកថែរក្សា និងជាអ្នកដកហូតវិញ; ព្រះអង្គជាសាក្សី ហើយព្រះអង្គជានិរគុណៈ ពិតប្រាកដ។
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
Type: stotra
Role: liberating
It declares Shiva as the one Supreme Reality who performs creation, sustenance, and withdrawal, yet remains the inner witness beyond all limiting attributes; liberation is approached through His grace (anugraha).
The Linga supports saguna worship (form-based devotion) while pointing to the same Shiva who is ultimately nirguna; devotion to the manifest symbol culminates in realization of the attributeless witness.
Meditate on Shiva as the sākṣī (witness) while repeating the Panchakshara—“Om Namaḥ Śivāya”—and offer Linga-pūjā as a means to invoke anugraha leading toward nirguna contemplation.