Śiva–Hari–Rudra–Vidhīnāṃ Tattva-nirṇayaḥ
Identity of Śiva, Viṣṇu, Rudra, and Brahmā; Nirguṇa–Saguṇa Reconciliation
शिवे त्रिगुणसम्भिन्ने रुद्रे तु गुणधामनि । वस्तुतो न हि भेदोऽस्ति स्वर्णे तद्भूषणे यथा
śive triguṇasambhinne rudre tu guṇadhāmani | vastuto na hi bhedo'sti svarṇe tadbhūṣaṇe yathā
Pada Śiva—yang dikaitkan dengan tiga guṇa—dan pada Rudra—yang menjadi kediaman guṇa-guṇa—sesungguhnya tiada perbezaan hakiki, sebagaimana emas tidak berbeza pada hakikatnya daripada perhiasan yang dibuat daripadanya.
Suta Goswami
Tattva Level: pati
Shiva Form: Rudra
Significance: Teaches non-difference of Śiva and Rudra at the level of essence (vastu), supporting unified worship: whether approached as Śiva (transcendent) or Rudra (immanent in guṇas), the fruit is the same when grounded in right understanding.
Type: rudram
It teaches abheda (essential non-difference): whether Śiva is spoken of as beyond qualities or as manifest with qualities, the Reality is one—like gold remaining gold even when appearing as various ornaments.
Liṅga worship approaches the one Śiva through a visible, saguna support; this verse clarifies that the manifest form (Rudra/guṇa-dhāman) is not separate from the ultimate Śiva—devotion to form leads to the same One.
Meditate while chanting the Pañcākṣarī (“Om Namaḥ Śivāya”) that the worshipped form and the formless Lord are one essence; keep steady bhakti without dividing Śiva into ‘higher’ and ‘lower’ realities.