In the ancient wisdom of the Sanātana Dharma, it is said that two imperishable syllables represent the supreme Brahman, the infinite reality. Within this mysterious abode, both knowledge and ignorance are concealed, as if kept in a secret place. Ignorance is known to be perishable, while knowledge is immortal; yet above both stands the Great Lord, who rules over them. This Great Lord, though one, manifests Himself in manifold ways, weaving the universe like a net. After creating all beings and worlds, He exercises supreme lordship, wielding His power over everything. He shines by His own light, illuminating all directions—above, below, and across. Though He has no inherent nature, He alone, the excellent, abides everywhere. He transforms all that is known by its own nature, all that is denoted, and all qualities, both in the enjoyer and the enjoyed, pervading the entire universe. The gods and great sages recognize this supreme Brahman, the very source of Brahmā and the origin of the world, hidden deep within the secret teachings of the Upanishads. Those who know Śiva as the one who is realized by experience—who is desireless, who brings about both existence and nonexistence, who creates the divisions of time—such people abandon the body, transcending worldly ties. Yet some, deluded, regard nature as ultimate; others see time as supreme. But this, truly, is the greatness of God, by which the world turns and revolves. It is He who envelops all, whose essence lies beyond time and its measure, through whom all action is performed, and by whose will the elements transform. Having repeatedly performed these actions and then ceasing from them, one attains union with the principle, merging with its own essence through yoga. By eight, by three, by two, or by one—through time and the qualities of the self—the entire world is manifested by Him alone. Actions are joined to qualities, beginning with nature and others; but when these qualities are absent, even actions already performed are destroyed. When one action is exhausted, another follows, proceeding according to the principle. He alone is the origin and cause of union between the enjoyer and the enjoyment. He is beyond the three times—past, present, and future—without time, the supreme Lord, all-knowing, master of the three qualities, directly Brahman, the highest of the high. We worship Him, the Lord of creation, the source of existence and nonexistence, praised by all, god of gods, honored by the world, abiding in our own mind. Because the universe is transformed by time and other forces, we worship the Lord of enjoyment, the abode of the world, who brings virtue and removes sin. We know that God, supreme among lords, the Great Lord, the highest among deities, the Lord of lords, the supreme beyond all, the ruler of the world and its rulers. He has neither work nor cause; nothing equal or greater is found anywhere in the world. His supreme powers are manifold and innate, as declared in the scriptures—knowledge, strength, and action—by which this universe is created. He has no master, no mark, no ruler; He is the cause of causes, the lord of their lords. He has no creator, nor birth from anywhere; nor are there causes of birth such as impurity or illusion. He alone, hidden in all beings, pervades everywhere; He is the inner self of all, called the overseer of righteousness. He is the abode of all beings, the witness, consciousness itself, without qualities; the one master among many inactive souls, among many compelled souls. He is eternal among the eternal, conscious among the conscious; though desireless, He grants desires to the many. When, through Sāṃkhya and Yoga, one realizes that cause who is the Lord of the worlds, and knows that God, the soul is released from all bonds. He is the creator of the universe, its knower, self-born, the knower of origins, the maker of time, endowed with qualities, the primordial one, the lord of the field-knower, the lord of qualities, and the liberator from bonds. He who once created Brahmā and Himself taught the Vedas—having known that God, through the clarity of my own understanding, I have realized Him. Desiring liberation from this cycle of existence, I take refuge in Śiva, who is without fruit, without action, peaceful, faultless, and stainless. He is the supreme bridge to immortality, like wind to burnt fuel; when people try to wrap the sky as with a hide, they cannot succeed—so too, without knowing Śiva, the end of suffering will not come. By the power of austerity and the grace of the god, the great sages obtained knowledge beyond the stages of life, pure and destroyer of sin. This supreme secret of the Vedānta, taught in ancient times, I have received from the mouth of Brahmā, by the greatness of my fortune. This unsurpassed knowledge should not be given to one who is not peaceful, nor to a son of bad conduct, nor ever to an unworthy disciple. But for one who has supreme devotion to God, and just as to God, so to the teacher, to that great soul these meanings become manifest. Therefore, hear this summary: Śiva is beyond both nature and soul; at the time of creation He does all, and at the time of dissolution He withdraws all again. From time everything arises, and by time everything perishes; for nothing exists anywhere independent of time. When the universe, the eternal cycle of transmigration, is contained within Him, by the gestures of creation and dissolution, it revolves like a wheel. Brahmā, Hari, Rudra, and other gods and demons, having attained the destiny set by Him, cannot go beyond their origin. Dividing beings by past, present, and future, He ages the creatures; He is supremely powerful, acts freely, and is exceedingly terrifying. Who is this blessed Time? Over whom does He rule? And who is not under His control? Such is the wisdom revealed in these ancient verses.