शिवस्य परापरब्रह्मस्वरूपनिर्णयः / Determination of Śiva as Higher and Lower Brahman
समष्टिव्यष्ठिरूपं च समष्टिव्यष्टिकारणम् । वदंति मुनयः केचिच्छिवं परमकारणम्
samaṣṭivyaṣṭhirūpaṃ ca samaṣṭivyaṣṭikāraṇam | vadaṃti munayaḥ kecicchivaṃ paramakāraṇam
Sebahagian para resi menyatakan bahawa Śiva ialah rupa keseluruhan dan rupa individu, serta juga sebab bagi kedua-duanya—bagi kosmos sebagai satu keseluruhan dan bagi makhluk-makhluk yang khusus. Maka Śiva sahaja ialah sebab yang tertinggi.
Suta Goswami
Tattva Level: pati
Shiva Form: Mahādeva
Role: creative
It establishes Śiva as Pati—the highest reality—who pervades both the cosmic order (samaṣṭi) and each embodied soul (vyaṣṭi), and who alone is the ultimate source and support leading the soul toward mokṣa.
Because Śiva is taught as the cause and indweller of both the universal and the individual, the Liṅga becomes a fitting Saguna focus for worship—an accessible symbol through which the devotee approaches the transcendent supreme cause.
Meditate on Śiva as present in the whole and in oneself while repeating the Pañcākṣarī mantra (Om Namaḥ Śivāya), integrating inner japa with outward Śiva-pūjā to recognize Him as the supreme cause.