Shiva Purana — Rudra Samhita, Shloka 38
शिवशिवयोर्जगत्पितृमातृत्व-प्रतिपादनं तथा मेनायाः विमोहः (Śiva–Śivā as Cosmic Father and Mother; Menā’s Delusion and the Sages’ Intervention)
भ्रूभङ्गलीलया सृष्टिं स्रष्टुं हर्त्तुं क्षमो हि सः । निर्गुणः परमात्मा च परेशः प्रकृतेः परः
bhrūbhaṅgalīlayā sṛṣṭiṃ sraṣṭuṃ harttuṃ kṣamo hi saḥ | nirguṇaḥ paramātmā ca pareśaḥ prakṛteḥ paraḥ
仅以眉间一瞬的戏游之动，祂便能创造宇宙，亦能令其归于消融。祂是无相无德的至上真我（nirguṇa），是最高主宰，超越物质自然之普拉克里蒂。
Suta Goswami
Tattva Level: pati
Shiva Form: Sadāśiva
Cosmic Event: mahāpralaya (implied by ‘create and dissolve’)
FAQs
It declares Shiva as Pati—the supreme, independent Lord—whose mere will governs creation and dissolution, and who is ultimately nirguṇa (beyond limiting qualities), guiding the seeker toward liberation rather than only worldly boons.
Though Shiva is described as nirguṇa and beyond Prakṛti, devotees approach Him through saguna supports like the Śiva-liṅga; the liṅga functions as a sacred focus through which the mind ascends from form to the formless Supreme.
Meditate on Shiva as the inner Paramātman beyond nature while chanting the Pañcākṣarī (Om Namaḥ Śivāya), using liṅga-dhyāna and (optionally) bhasma/tripuṇḍra as reminders of dissolution and transcendence.