Shiva Purana — Rudra Samhita, Shloka 35
शिवतत्त्ववर्णनम् (Śiva-tattva-varṇana) — “Description/Exposition of the Principle of Śiva”
सुवर्णस्य तथैकस्य वस्तुत्वं नैव गच्छति । अलंकृतिकृते देव नामभेदो न वस्तुतः
suvarṇasya tathaikasya vastutvaṃ naiva gacchati | alaṃkṛtikṛte deva nāmabhedo na vastutaḥ
正如黄金本为一体，即使铸作种种饰物也不成另一真实；同样，噢天神（Deva），名号之差别唯因形相与庄严而起，并非在真实的实相之中。
Brahma (in the Sṛṣṭikhaṇḍa narration, explaining non-difference of essence despite name and form)
Tattva Level: pati
Shiva Form: Sadāśiva
FAQs
It teaches that the One Supreme Reality remains unchanged in essence; apparent differences arise from names and forms, guiding the seeker to look beyond outer distinctions to the truth of Shiva as the underlying Reality.
The Linga and other sacred forms are like ‘ornaments’—valid supports for devotion and concentration—yet they point to the same Shiva-tattva. Form-based worship (saguna) leads the mind toward realization of the formless essence (nirguna) without contradiction.
Practice japa of the Panchākṣarī mantra (Om Namaḥ Śivāya) while contemplating that all sacred names and forms resolve into one Shiva Reality; let outer worship mature into inner absorption (dhyāna) on the one essence.