Shiva Purana
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परं ब्रह्म परात्मा स सच्चिदानंदबोधनः ॥ निर्गुणो निर्विकारो च रजस्सत्वतमःपर ॥ ३१ ॥
He is the supreme Brahman; the supreme Ātman, Existence, Knowledge and Bliss. He is free from the three Guṇas, changes and deviations. He is beyond Rajas, Sattva and Tamas.
english translation
paraM brahma parAtmA sa saccidAnaMdabodhanaH ॥ nirguNo nirvikAro ca rajassatvatamaHpara ॥ 31 ॥
hk transliteration by Sanscriptस एवमादाय मायां स्वां त्रिधा भवति रूपतः ॥ ब्रह्मविष्णुमहेशात्मा निर्गुणोऽनिर्गुणोऽपि सः ॥ ३२ ॥
He is both Saguṇa and Nirguṇa (with and without attributes). He Himself availing of his own Māyā manifests into three forms—Brahma, Viṣṇu, and Maheśa.
english translation
sa evamAdAya mAyAM svAM tridhA bhavati rUpataH ॥ brahmaviSNumahezAtmA nirguNo'nirguNo'pi saH ॥ 32 ॥
hk transliteration by Sanscriptनिर्गुणत्वे शिवाह्वो हि परमात्मा महेश्वरः ॥ परं ब्रह्माव्ययोऽनंतो महादेवेति गीयते ॥ ३३ ॥
In his attributeless pure form He is glorified as Śiva, the supreme Ātman, Maheśvara, the supreme Brahman, the undecaying, the endless, and Mahādeva.
english translation
nirguNatve zivAhvo hi paramAtmA mahezvaraH ॥ paraM brahmAvyayo'naMto mahAdeveti gIyate ॥ 33 ॥
hk transliteration by Sanscriptतत्सेवया विधिस्स्रष्टा पालको जगतामहम् ॥ स्वयं सर्वस्य संहारी रुद्ररूपेण सर्वदा ॥ ३४ ॥
Serving him, Brahmā becomes the creator and I the sustainer of the worlds. He himself in the manifestation as Rudra is the annihilator always.
english translation
tatsevayA vidhissraSTA pAlako jagatAmaham ॥ svayaM sarvasya saMhArI rudrarUpeNa sarvadA ॥ 34 ॥
hk transliteration by Sanscriptसाक्षी शिवस्वरूपेण मायाभिन्नस्स निर्गुणः ॥ स्वेच्छाचारी संविहारी भक्तानुग्रहकारकः ॥ ३५ ॥
Different from Māyā, the pure Being in the form of Śiva is the Sākṣin (cosmic witness) and moving about according to His Will and indulging in divine sport He blesses his devotees.
english translation
sAkSI zivasvarUpeNa mAyAbhinnassa nirguNaH ॥ svecchAcArI saMvihArI bhaktAnugrahakArakaH ॥ 35 ॥
hk transliteration by Sanscript