Shiva Purana — Rudra Samhita, Shloka 34
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
就真实而言，祂的本体唯是一味；然而在世间却似乎分作二相。故任何时候都不应认为湿婆（Śiva）与鲁陀罗（Rudra）之间有丝毫差别。
Sūta Gosvāmin (narrating the Rudra Saṃhitā teaching to the sages of Naimiṣāraṇya)
Tattva Level: pati
Shiva Form: Rudra
FAQs
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.