Shiva Purana — Rudra Samhita, Shloka 18
गोत्र-प्रवर-प्रश्नः तथा तिथ्यादि-कीर्तनं
Gotra–Pravara Inquiry and Proclamation of Auspicious Time
अरूपोऽयं परब्रह्म निर्गुणः प्रकृतेः परः । निराकारो निर्विकारो मायाधीशः परात्परः
arūpo'yaṃ parabrahma nirguṇaḥ prakṛteḥ paraḥ | nirākāro nirvikāro māyādhīśaḥ parātparaḥ
他是无相的至上梵（Parabrahman），离诸德性（guṇa），超越自然本原（Prakṛti）。无形无变，为主宰摩耶（Māyā）之大自在，超越至高之上。
Suta Goswami (narrating Shiva’s supreme nature within the Rudra Saṃhitā discourse)
Tattva Level: pati
Shiva Form: Sadāśiva
FAQs
It establishes Shiva as Pati—the supreme, formless Reality beyond guṇas and Prakṛti—showing that liberation comes from realizing Him as the unchanging Lord who transcends and governs Māyā.
Though Shiva is declared nirākāra (formless), the Śiva-liṅga functions as a sacred support for devotion and meditation, enabling devotees to approach the transcendental (nirguṇa) Lord through a consecrated, worshipful (saguṇa) symbol.
Meditate on Shiva as nirguṇa and nirvikāra while japa of the Pañcākṣarī (“Om Namaḥ Śivāya”); this aligns the mind beyond guṇas toward the Lord who is Māyādhīśa.