शिवतत्त्ववर्णनम् (Śiva-tattva-varṇana) — “Description/Exposition of the Principle of Śiva”
वस्तुतो ह्येकरूपं हि द्विधा भिन्नं जगत्युत । अतो न भेदा विज्ञेयः शिवे रुद्रे कदाचन
vastuto hyekarūpaṃ hi dvidhā bhinnaṃ jagatyuta | ato na bhedā vijñeyaḥ śive rudre kadācana
Thật ra Ngài có một bản thể duy nhất; nhưng trong thế gian lại hiện ra như thể phân thành hai. Vì vậy, không bao giờ được hiểu rằng có sự khác biệt giữa Śiva và Rudra vào bất cứ lúc nào.
Sūta Gosvāmin (narrating the Rudra Saṃhitā teaching to the sages of Naimiṣāraṇya)
Tattva Level: pati
Shiva Form: Rudra
It teaches that the apparent duality of “Śiva” and “Rudra” is only a worldly distinction; in tattva (ultimate reality) there is one Supreme Pati. Realizing this non-difference supports liberation by dissolving sectarian or conceptual separation in worship.
The Liṅga and other saguna forms are accessible manifestations of the same one Reality. This verse instructs the devotee to worship any authentic form—Śiva as auspicious, Rudra as transformative—without imagining two separate divinities.
Maintain ekāgratā (one-pointed devotion) by repeating the Pañcākṣarī mantra “Om Namaḥ Śivāya,” while contemplating that the worshipper, the mantra, and the worshipped Śiva-Rudra are not ultimately divided.