Shiva Purana — Vidyesvara Samhita, Shloka 70
Praṇava-Māhātmya and the Twofold Mantra (Sūkṣma–Sthūla) in Śaiva Sādhanā
तदूर्ध्वं नित्यभोगो हि तदर्वाण्नश्वरं विदुः । तदर्वाक्च तिरोधानं तदूर्ध्वं न तिरोधनम्
tadūrdhvaṃ nityabhogo hi tadarvāṇnaśvaraṃ viduḥ | tadarvākca tirodhānaṃ tadūrdhvaṃ na tirodhanam
在那境界之上，确有永恒的证悟与体验；在其之下，智者知一切皆为败坏无常。遮蔽之力（tirodhāna）只在其下运行；在其之上，全无遮蔽。
Suta Goswami (narrating Shiva’s higher doctrine to the sages of Naimisharanya)
Tattva Level: pati
Shiva Form: Sadāśiva
Role: liberating
FAQs
It distinguishes the perishable realm where ignorance veils truth from the liberated state where Shiva’s reality is directly known—there, experience is eternal and no veiling remains.
Linga-worship and Saguna devotion purify the bound soul in the lower, perishable realm where concealment operates; by Shiva’s grace, devotion matures into direct realization where the veil is absent.
Steady japa of the Panchakshara (Om Namaḥ Śivāya) with bhakti and inner contemplation is implied as the practical means to cross the perishable, veiled condition toward Shiva’s unveiled knowledge.