शिवतत्त्ववर्णनम् (Śiva-tattva-varṇana) — “Description/Exposition of the Principle of Śiva”
सुवर्णस्य तथैकस्य वस्तुत्वं नैव गच्छति । अलंकृतिकृते देव नामभेदो न वस्तुतः
suvarṇasya tathaikasya vastutvaṃ naiva gacchati | alaṃkṛtikṛte deva nāmabhedo na vastutaḥ
Seperti emas yang tetap satu dan tidak menjadi hakikat lain walaupun dibentuk menjadi perhiasan, demikian juga, wahai Deva, perbezaan nama timbul hanya kerana rupa dan hiasan—bukan pada kebenaran Hakikat itu sendiri.
Brahma (in the Sṛṣṭikhaṇḍa narration, explaining non-difference of essence despite name and form)
Tattva Level: pati
Shiva Form: Sadāśiva
It teaches that the One Supreme Reality remains unchanged in essence; apparent differences arise from names and forms, guiding the seeker to look beyond outer distinctions to the truth of Shiva as the underlying Reality.
The Linga and other sacred forms are like ‘ornaments’—valid supports for devotion and concentration—yet they point to the same Shiva-tattva. Form-based worship (saguna) leads the mind toward realization of the formless essence (nirguna) without contradiction.
Practice japa of the Panchākṣarī mantra (Om Namaḥ Śivāya) while contemplating that all sacred names and forms resolve into one Shiva Reality; let outer worship mature into inner absorption (dhyāna) on the one essence.