Śiva–Hari–Rudra–Vidhīnāṃ Tattva-nirṇayaḥ
Identity of Śiva, Viṣṇu, Rudra, and Brahmā; Nirguṇa–Saguṇa Reconciliation
स एव शंकरः साक्षात्सर्वानुग्रहकारकः । कर्ता भर्ता च हर्ता च साक्षी निर्गुण एव सः
sa eva śaṃkaraḥ sākṣātsarvānugrahakārakaḥ | kartā bhartā ca hartā ca sākṣī nirguṇa eva saḥ
وہی حقیقتاً شنکر ہے، جو سب پر کرپا کرنے والا ہے۔ وہی کرتا، بھرتا اور ہرتا ہے؛ وہی ساکشی ہے اور وہی نرگُن (صفات کی قید سے ماورا) ہے۔
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
Type: stotra
Role: liberating
It declares Shiva as the one Supreme Reality who performs creation, sustenance, and withdrawal, yet remains the inner witness beyond all limiting attributes; liberation is approached through His grace (anugraha).
The Linga supports saguna worship (form-based devotion) while pointing to the same Shiva who is ultimately nirguna; devotion to the manifest symbol culminates in realization of the attributeless witness.
Meditate on Shiva as the sākṣī (witness) while repeating the Panchakshara—“Om Namaḥ Śivāya”—and offer Linga-pūjā as a means to invoke anugraha leading toward nirguna contemplation.