This section is from the book "Studies In Saiva-Siddhanta", by J. M. Nallasvami Pillai. Also available from Amazon: Studies In Saiva-Siddhanta.
The doctrine of Grace and Love‡ is the distinguishing feature of Saivaism, and God is accordingly defined by St. Tiru-mular in the following terms:
" The ignorant think that Love and Siva are different; none know that Love and Siva are the same; when every one knows that Love and Siva are the same, they will rest in Siva as Love." - Tiriimantiram.
As God ensouls the Universe of Nature and of Man, Siva 1s called the Ashtamurti, the eight-bodied Lord, and He gets a name as He dwells in earth, water, air, fire, akas, sun and moon and atman.
* To those who would deny this Sivanubhuti, Svami Vivekananda replied by saying ' He jests at scars that never felt wound'.

All His actions are the out-come of His love towards the souls wails wing, in sin. Of what avail will the acts of creation and others be to Him Who is Paripurna, eternally contented, except for these who are in need of them? - Vayu-Samhita.
"Prithivyobhavah, apassarvah, Agnerudrah, Vayor Bhimah, Akasasya Mahadevah, Suryasyograh, Chandrasya Somah, Atmanah Pasupatih."*
The famous passage in the 7th Brahmana of the 3rd
Chapter in the Brihadaranya Upanishat gives more forms than these as the Sarira of the Brahman, but in the Agamas and
Puranas, these are reduced to eight, as comprising all other forms.
As God is immanent in the Chetana and Achetana Prapancha as the soul of all, He is identified with the Universe as the
All, and yet His transcendency is also brought out by such statements as 'Antas'. ' Antara', 'Anyata,' 'Neti' 'Neti.'
'They are in me, not I in them.' "Thou art not aught in the
Universe, naught is there save Thou."
Siva is Sat Chit Ananda,† Somaskanda (Sa~Umaskanda); ‡ Being, Light and Love. As Pure Being, the absolute, God is unknowable;$ and as Light and Love. He links himself to Man; and it is possible to Man to approach Him through Love.
This Light and this Love are therefore called His Sakti,§ and

Vayu-Samhitaa Chap. 3).
† Vide Bishop Westcot's definition, God, the Holy Ghost and Christ, as Spirit, Light, and Love.
‡Uma literally means Light or Wisdom.

§ Vide Brahma sutra
and also Svet. text as our Mother is all these. This Sakti of God becomes the Mother of the Universe (Bhuvanasya Mataram) as Siva is the Bhuvanasya Pitaram.*

St. Arunandi accordingly describes Her as follows: -
 
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