Chapter 41 of 43 · Koti Rudra Samhita · Overall chapter 312 of 464
Nature of Emancipation
Suta distinguishes the four lesser forms of liberation available even through Brahma and Vishnu from the fifth and highest, kaivalya/sayujya, obtainable only through Shiva - describing Shiva's own unknowable, attributeless nature and explaining why devotion, though harder to define than jnana, is in practice the more reachable path to it.
The rishis asked
You have spoken of mukti. What is it, and what state is that? Tell us.
Suta replied
There are four kinds of mukti. Listen. It destroys the hardships of samsara and gives supreme bliss. Three are sarupya, salokya and sannidhya. The fourth, sayujya, is the result of this vow. Best of sages, it is said that only Shiva can grant mukti. Brahma and the others can grant only the three vargas, for they are lords of the three gunas, while Shiva is beyond the three gunas, the supreme brahman, without change. He is called the supreme, the fourth. His form is knowledge. He is the undecaying witness and can be reached through knowledge. He is one without a second. He gives the three vargas and also gives kaivalya mukti. The fifth state, kaivalya, is always very hard for men to gain. Supreme rishis, I will describe its signs. From him everything arises. He preserves the universe, and in him everything dissolves. Lords among sages, this is the form of Shiva that one reads of. The Vedas describe him in two ways, with parts and without parts. Vishnu does not know him, nor Brahma, nor Kumara and the others, nor Narada. Vyasa's son Shuka, Vyasa himself, all the former gods, the Vedas and the sacred texts do not know him. He is truth, knowledge, infinity, known as sacchidananda. He is without gunas, beyond determining, undecaying, pure and spotless. He is not red or yellow, white or blue, not short or tall, gross or subtle. He is the one from whom thoughts and words turn back. That is why he is called the supreme brahman, with the name Shiva. He pervades as the sky pervades everything. He is the paramatman, beyond maya, beyond the pairs of opposites and beyond envy. When knowledge of Shiva arises, one surely gains him. Brahmanas, it arises when the virtuous worship him in his subtle form.
In this world knowledge is hard to gain, but worship is held to be easy. So, excellent ones, for mukti worship Shiva. He becomes subject to worship. His self is knowledge, and he is the supreme one who grants liberation. Many devotees have gained success. Having gained mukti, they were filled with great bliss. Knowledge comes through devotion to Shambhu, and he always gives pleasure and liberation. His favour is easy to gain, and its sign is the sprouting of virtuous love. Brahmanas, devotion is known to be of different kinds, with qualities and without. Whatever is according to rules and is natural is said to be supreme and excellent. Devotion is said to be of two types, naishthika and anaishthika. Naishthika has six types and anaishthika only one. Learned people say devotion has many types, depending on whether it conforms to the rules or not, and since they are so many there is no need to describe them in detail. Know that there are nine categories, hearing and the rest. Without his favour they cannot be done, and with his favour they are easy. Brahmanas, Shiva has said that devotion and knowledge are not different or distinct. One who follows them always gains happiness. Vijnana is not opposed to devotion. If there is devotion to Shambhu, knowledge soon arises. Lords among sages, so practise devotion to Mahesha, and every kind of success follows, without doubt. I have told you what you asked. Whoever listens to this is freed from all sins.
Retold in our own words from Bibek Debroy's English translation of the Shiva Purana (Penguin Classics). Names, numbers and the order of events follow the source.