The world is made up of Lord Siva and Goddess Shakti, indicating dual aspects of the Lord, Prakrithi (Nature) and Purusha (Self). Beyond this concept of duality resides Parameshwara tatvam (the absolute aspect of God).
" One turns into two. Two creates many." This is the law of creation as explained by Swami Vivekananda.
Siva is that state of Nirguna ( quality-less), Nirakara (form-less), Nischala (motion-less) Brahman that is beyond words and mind.
Even though we describe Him as a state, it is not exactly a state. It is something beyond everything conceivable by the human mind.
The Vedas tried to describe this state through statements like --"यतो वाचो निवर्तन्ते अप्राप्य मनसा सह" - Where from the speech, together with the mind, is turned back, unable to reach. "एकमेवाद्वितीयम ब्रह्म नेह नानास्ति किंचन"-- Only the One-without-second exists,there is no duality anywhere.
Siva is that Absolute, one-without-a-second state, which the words fail to describe and the mind fails to comprehend.
One of the key aspects of Vedanta is to perceive “Parabrahma (the Supreme Self)” in every godhead. The goal is to realize Parabrahma by meditating on Lord Siva. Siva means auspiciousness. The absolute state is the embodiment of auspiciousness. The state experienced by a sadhaka in Nirvikalpa Samadhi is Siva tatvam. To realize Siva in this state is what every soul has to strive for.
Creation is from One to Many. Sadhana is from Many to One. We went forth from our home and traveled to distant shores. Now it is time to turn back to reach our home. And the home is not very far. It is very near. When we realize the state of Siva, we reach our home. And it is the journey's end.