त्रिमूर्तिसाम्यं तथा महेश्वरस्य परमार्थकारणत्वम् | Equality of the Trimūrti and Maheśvara as the Supreme Cause
सत्त्वं रजश्च ब्रह्मा च कालत्वे च तमो रजः । विष्णुत्वे केवलं सत्त्वं गुणवृद्धिस्त्रिधा विभौ
sattvaṃ rajaśca brahmā ca kālatve ca tamo rajaḥ | viṣṇutve kevalaṃ sattvaṃ guṇavṛddhistridhā vibhau
ในภาวะแห่งพรหมา มีสัตตวะและรชัส; ในภาวะแห่งกาล มีตมัสและรชัส; แต่ในภาวะแห่งวิษณุ มีเพียงสัตตวะเท่านั้น ดังนั้นในพระผู้แผ่ซ่านทั่วสรรพสิ่ง ความเด่นชัดของคุณะจึงมีสามประการ
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
It explains that the cosmic roles (creation, preservation, time/dissolution) manifest through different predominances of the three guṇas, while the supreme Lord (Śiva) remains the all-pervading source who governs these guṇic functions.
Worship of the Liṅga/Saguṇa Śiva is worship of the Lord who transcends the guṇas yet empowers their threefold operation; devotion centers on Śiva as the master of Brahmā, Viṣṇu, and Kāla rather than on guṇic nature itself.
A practical takeaway is guṇa-śuddhi through japa of the Pañcākṣarī ("Om Namaḥ Śivāya") with Tripuṇḍra-bhasma and Rudrākṣa, cultivating sattva while aiming to transcend all three guṇas in Śiva-consciousness.