According to the greatest sage of our Tami)-land, Saint Tiruvaluvar, He is and our Supreme Lord and Master, the author of our being and regeneration, He is the Pure Intelligence and the Transcendent one, and

He is without likes and dislikes, dwells in our heartand He is the occean of love and mercy

The Upanishats speak of Him as "the Highest great Lord of Lords, God of Gods, King of Kings, the Highest abode, as God, the Lord of the world, the adorable." "He is the one God hidden in all beings, all pervading, the antaratma of all beings, watching over all works, dwelling in all beings, the witness, the perceiver, the only one, the Nirguna being. 'His High Power (Sakti) is revealed as manifold, as inherent, acting as force and knowledge."

"He is Siva (the Happy and Blissful). He brings good and removes all evil, the Lord of Bliss, as dwelling within the Atma the immortal, the support of all."

"No one has grasped Him above or across or in the middle. His form cannot be seen, no one perceives him with the eye."

"That God, the maker of all things, the Paramatma, always dwelling in the heart of man, is perceived by the heart, the soul, the mind. They who know It become immortal."

"Those who, through heart and mind, know Him thus abiding in the heart, become immortal," "Satyam Jnanam Anantam Brahma Ananda Rupam Amritam YadVibhuti Shan-tarn Sivam Advaitam." "He is the sat, chit and anand."

In the Gita also, He is spoken of as the Lord of Lords, Ishvara and Mahesvara, the spectator and permitter, supporter and enjoyer, the Paramatman, the supporter of elements, as devourer and causer. It is the light of lights and is said to be beyond lamas. Wisdom knowable, wisdom gainable, centred in every heart.

In the Advaita Siddhanta Sastras, He is called one with His Sakti, the "Siva Sat.'

One with the world, and different, and both, The light transcendent, The Lord who guides souls innumerable, in obedience to His Will

(Ajna) and each one's karma; The Nirmala Being, untouched by the defects of His creatures; Supreme He stands, secondless, pervading all.

Siva is neither a Rupi nor an Arupi. He is neither chit nor Achit. He does not create nor sustain nor perform other functions. He was never a Yogi nor a Bhogi. Though present in and pervading all these inseparably, yet he is of a nature different from all these.

The form of this Sakti is Pure intelligence. If asked whether Supreme Will and Power are also found in this Supreme Intelligence, yes. Wherever there is intelligence, there is will and power. As such, the Power and Will will be manifested also by the Supreme Chit Sakti.

Hara has Grace for His Sakti. Except as this Supreme Love and Grace, there is no Siva. Without Siva, there is no Sakti. Isa removes the hate of the Souls with his love, and grants them bliss, just as the Sun •dispels the darkness, shrouding the eyes, with his light

This supreme statement was reached in the famous lines of the great Tirumular.

"God is Love" and that great agnostic teacher of science who died a sincere believer in God had stated truly, "what has all the science or all the philosophy of the world done for the thought of mankind, to be compared with the one doctrine "God is Love."?"

God is, as such, all Knowledge and all Love.