सर्वात्मत्वं तयोरेवं ब्रह्मेत्युपनिषत्सु च । गीयते ब्रह्मशब्देन बृंहिधात्वर्थगोचरम्
sarvātmatvaṃ tayorevaṃ brahmetyupaniṣatsu ca | gīyate brahmaśabdena bṛṃhidhātvarthagocaram
ഇങ്ങനെ ആ ഇരുവരുടെയും സർവ്വാത്മത്വം ഉപനിഷത്തുകളിൽ “ബ്രഹ്മം” എന്നു പാടപ്പെടുന്നു; “ബ്രഹ്മം” എന്ന പദം ബൃംഹ് ധാതുവിന്റെ അർത്ഥമായ വിപുലീകരണം, വ്യാപ്തി, മഹത്ത്വം എന്നിവ സൂചിപ്പിക്കുന്നു।
Suta Goswami
Tattva Level: pati
Shiva Form: Mahādeva
It equates true divinity with sarvātmatva—being the Self of all—showing that the highest reality praised by the Upaniṣads as Brahman is the all-pervading, all-encompassing principle, understood in Shaiva Siddhanta as the supreme Lord (Pati) who transcends yet pervades everything.
The verse gives the metaphysical basis for Saguna worship: the Linga and Shiva’s forms are approached as sacred supports through which the devotee contemplates the one Brahman that pervades all. Form-worship becomes a doorway to realizing the formless, all-pervading reality.
Meditate on Shiva as the indwelling Self in all beings while repeating the Panchakshara (Om Namaḥ Śivāya), letting the mind expand from a limited ‘I’ to the all-pervading presence indicated by “Brahman.”