Difference between Saguna and Nirguna

The rishis asked

Who is Shiva? Who is Hari? Who is Rudra? Who is Vidhatri? Among them, who is without gunas? Dispel our doubt.

Suta replied

Those who know the Vedas and Vedanta know that the first, who arose from the nirguna paramatman, is called Shiva. From him came Prakrti with Purusha. Those two wise ones practised austerity. The famous city of Kashi, called Panchakroshi and dear to everyone, arose, with water as its base. Water pervaded everything in the universe. Wrapped in maya, Hari slept. He is known as Narayana and Prakriti as Narayani. From the lotus in his navel the grandfather was born, and by his austerity he saw the one called Vishnu. Learned ones, to calm the dispute between those two, nirguna Shiva showed them a form, known as Mahadeva. He said, "I will become Shambhu, with fire arising from my forehead." The one who favours the worlds became famous as Rudra. He is formless but takes a form for the sake of meditation. He is Shiva himself, kind to his devotees. Shiva is distinct from the three gunas and Rudra is an abode of gunas, yet in truth there is no difference between them, as there is none between gold and a golden ornament. They are alike in form and deeds, alike in the destinations they give devotees, and equally worthy of everyone's service. Both engage in many pastimes. Rudra, terrible in valour, is Shiva's form in every way. To do the work of devotees and to help Hari and Brahma, he arose in his form. Others arise in order and are dissolved in order, but not Rudra: Rudra is merged in Shiva. The shrutis teach that things arising in Prakriti meet Rudra and pass away; though Rudra meets them, he does not pass away. Everyone worships Rudra, but Rudra worships no one else, though out of love for devotees he sometimes worships himself. Those who worship others dissolve into whom they worship, and so they gain Rudra only after a long time. Devotees of Rudra gain Shiva at once, depending on no one else. This is the eternal statement of the shrutis.

There are different kinds of ignorance, but knowledge has no types. Brahmanas, I will describe their nature; listen. Everything seen in this world, from Brahma to a blade of grass, is Shiva. Many conceptions are false. Shiva is said to have been there before creation, in the middle of creation, and at its end. Even when everything is void, Shiva exists. Lords among sages, that is why Shiva is said to have four forms. He is also called saguna, and since he has Shakti with him he is of two types. He gave Vishnu the eternal Vedas, the letters, many measures, meditation and his own worship. The eternal shrutis say that all learning is in Ishana, so Shambhu is called the maker and lord of the Vedas. Shankara alone favours everyone. He is creator, preserver and destroyer, and the formless witness. Others can be measured by time, but he cannot be reckoned by it. He is Mahakala himself, accompanied by Mahakali, which is why brahmanas speak of Rudra and Kali. By their wishes those two engage in pastimes. He has no creator, no preserver, no destroyer. He is himself the cause of everything. Achyuta and the others are his creation. He is himself the cause and is not the result of anyone's action. Though one, he takes many forms, and all those forms become one. A seed becomes a tree and the tree is again reduced to a seed. In that way Maheshvara as Shiva takes many forms. This is the nature of the true knowledge Shiva spoke of. Lords among rishis, those who have knowledge know this, not others.

The sages asked

Tell us the signs of knowledge, having which one goes to Shiva's state. How is Shiva everything? How is everything Shiva?

Vyasa said

Hearing them, Suta, supreme among those who know the Puranas, remembered Shiva's lotus feet and spoke to the sages.