This section is from the book "Studies In Saiva-Siddhanta", by J. M. Nallasvami Pillai. Also available from Amazon: Studies In Saiva-Siddhanta.
The possession of unsurpassed knowledge - which is svatas-siddha, self-existing or inherent, - constitutes what is called anadibodhatva or beg inningless wisdom. Indeed, the antah-karana, jnana or knowledge, Which is the organ whereby He enjoys the Bliss of His own essential nature exists through eternity. Wherefore, Brahman is one of beginningless wisdom, inasmush as knowledge which repels samsara exists through
In regard to the question of form or no form, the Siddhanta is positive that God is neither Rupi nor Arupi nor Ruparupi.
"God is neither Rupi nor Arupi, neither soul nor matter." It recognises that all Rupa and Arupa are forms only of matter which is objective to our senses, and God can never be objective to us, and cannot possess any of these material forms or bodies. The nature of matter is to limit, and God is the illimitable and can never be eternity; He is ever free from the evil of samsara and is spoken Of in the Sruti as "perfect in peace and immortal."
Independence (svatantrata) consists.in freedom from servitude to others and from other marks of inferiority, and in all things other than Himself being brought under his own control. Independence of Brahman as the impelling agent of the universe of matter and spirit is taught in such passages as the following:
"There are two, one knowing (Isvara), the other not knowing, both unborn, one strong, the other weak." (Sveta. Up. i, 9). "By knowing the enjoyer, the enjoyed, and the ruler etc." (Sveta. Up. i, 12).
"But he who controls both knowledge and ignorance, is another." (Sveta. Up. v, I I).
It is evident that because of His independence in all matters, Brahman is the author of all.
The never-failing-potency {Nityaluptasaktitva) consists in all potencies being inherent in His own nature. Accordingly, the Sruti says "His Higher Power (Para-sakti) is revealed, as manifold, as inherent, acting as force and knowledge." (Sveta. Up. vi, 8), From this it follows that the potencies of the universe of spirit and matter are inherent in Brahman and that He is never without these specific attributes.
The possession of unlimited potentialities is what is called Endless Potency (anantasaktita). It is in virtue of these endless potencies that Brahman is the producer and the ruler of the world. Accordingly it is revealed to us that
"There is one Rudra only. - they do not allow a second - who rules all the worlds by His powers "; (Atharvasiras Upanishat). "Who rules all these worlds by His supreme powers of ruling and producing." (Atharvasiras Upanishat). As possessed of endless potencies, Brahman can be the material cause of the infinite universe.
found by any material forms. Some would say God is Arupi, not realizing that matter is also formless as air, and nothing is gained by calling Him Arupi. The fact to be clearly borne in mind is that God cannot be objective to us, and possess material form. But if it is pointed out that Saiva Siddhanta religion recognises forms of God and His appearances and acts, it is answered that these forms of His are not material but are purely spiritual forms formed of His great love and grace, and to be perceived not by the human mind but with the divine grace,
" St. Arulnandi says: -

"All these forms of His are assumed out of His supreme grace for destroying our evil bodies." And how this is possible is shown in the following: -
"As He does not possess the defect as an object of perception, and as He is possessed of absolute intelligence and power, as He is not possessed of likes and dislikes, the Nirmala God can assume any form out of His grace." And these forms are described in the following verse. "His form is Love ; His attributes and knowledge are Love; His five functions are Love; His organs like arms, feet, etc, and His ornament like the crescent moon, etc, are also Love. These things'are assumed by the Nirmala God, not for His own benefit but for the benefit of mankind." With which compare the following verse from the Taittiriya Upanishat: -
"His head is surely Love ; joy His right wing; delight
His left, Bliss is His Self, Brahman whereon He rests."
The following beautiful hymn from St. Appar, and the text from the Mandukya Upanishat may also be read, -


"The Lord, with the braided hair, lives in the Kanchi burial ground, with His beautiful Uma with pencilled eyebrows. He has no sin. He is not one of the mortals, and is not to be compared with any of them. He has no place, and is incomparable. We can, with His grace alone as our eye, perceive Him, His form and nature, otherwise none can paint Him, in His real form and nature." »
"This Atma is not attainable by explanation nor yet by mental grasp, nor by hearing many times. By Him whom He chooses - by him is He obtained. For him, God, His proper form reveals." (Mandukya iii, 2, 3).
It is to be noted also that the various forms in the temple are mere earthly symbols, necessary in our view for the ordinary human mind to grasp and follow the divine ideals, until the soul has advanced to a very high stage indeed. A missionary friend of ours wrote to say that as regards the use of sym~ bolism, he found it necessary for the educated people, but as regards its salutary effect on the illiterate people, he felt not convinced. This opinion will be found opposed to the common current of opinion on the subject, but yet it is true, in so far as it postulates the necessity of the use of symbols even as regards highly educated people.
 
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