Chapter 40 of 76 · Vayaviya Samhita · Overall chapter 428 of 464
Knowledge about Pashupati
Upamanyu surveys the many contradictory ways sages have described Shiva's nature - as Brahman or beyond Brahman, as Vidya or Avidya, as Kshara and Akshara or beyond both - concluding that the multiplicity of description reflects the limits of those describing him, not any real division in Shiva, who is beheld directly only by those who seek refuge with every kind of sentiment.
Upamanyu said
This universe with all that moves and does not is a form of the lord of the gods. Weighed down by their Pashas, Pashus do not know it. Descendant of Yadu, even the great sages do not know his supreme nature, which has no second. So though he is one, they speak of him in many ways. Some say his self is the brahman. Others say he is beyond the brahman. Some call Mahadeva supreme, without beginning and without death. He is called the cause of the elements and senses and Pradhana, with his self in material things. But Para-brahman is shown as beyond Apara-brahman, with only consciousness in its self. The word brahman is used because it is large and expands. Both are forms of the brahman: Brahma and Brahma's lord. Some say Isha has the forms of Vidya and Avidya, Vidya having consciousness and Avidya lacking it. Both exist in the universe and both belong to the guru of the universe. Since the universe is under his control, it is doubtless his form. Some say his form is the one that causes confusion. Others know Sharva's form is beyond this. In this way people spend their intelligence and speak at length, causing confusion. Those who know say his true form is beyond Vidya. His tattva is called supreme, without a second, and those who speak of the Vedas say anything contrary is not true.
Since he is lord of both, Shiva is described as lord of the existent and the non-existent. He is called Kshara and Akshara, and some say he is beyond both. All beings are Kshara. The unmoving is called Akshara. Since both are under his control, both are Paramesha's forms. The serene Shiva is beyond them, called beyond Kshara and Akshara. He has individual and collective forms, but he is the cause of both. Some sages say Shiva is the supreme cause. Some say the collective is not manifest and the individual is manifest. Since these work by Paramesha's will they are his forms, but being their cause Shiva is also the supreme cause. Those who know the meaning of the word cause say he is the cause behind the collective and the individual. Some say Ishvara's form shows in the jati, whatever is inherent in the lump of a body. According to its conduct the individual takes the form of a lump that is a jati. Whatever jati becomes manifest does so because his command is followed. So Mahadeva is called the individual, manifest as jati. Some speak of Shiva's self as Kala, manifest as Pradhana and Purusha. Pradhana is called Prakriti and Purusha kshetrajna. The learned speak of twenty-three manifest tattvas. Kala is the cause of the universe's creation coming to its end. Isha is lord, maker, activator and withdrawer. He rules himself and causes appearance and disappearance. He is unborn. So Pradhana, Purusha, the manifest and Kala are his own forms. He is their leader, lord and cause, their creator, and is called Maheshvara.
Some call Isha the self of Virat and Hiranyagarbha. Hiranyagarbha is the cause of the worlds and Virat the self of the universe. Others say Shiva is the supreme and wise one within. Others call him the self in wisdom, energy and the universe, or the state of turiya, or the supreme Soumya. Some hold that he is the measurer, the measure and the measured. Others say he is the doer, the act, the effect, the instrument and the cause, or the self in the states of waking, dreaming and sleeping. Some say he is turiya, beyond these; some say he is beyond turiya; some say he is without gunas; others know him as the supreme one with gunas. Some say he moves in samsara, others that he is beyond it. Some call him self-ruling, others beyond the idea of self-ruling. Some call him terrible, others gentle. Some say he has attachment and others that he has none. Some say he is active and others that he is not. Some say he has senses, others none. Some say he is stable, others not. Some say he has forms, others that he is formless. Some say he cannot be seen and others that he can. Some say he can be spoken of and others that he is beyond words. Some say he can be expressed in words, others that he is beyond their use. Some say he has thoughts and others none. Some hold knowledge to be his self, others say it is higher knowledge. Some say he can be known, others that he can never be known. Some call him Para and one, others Apara. In this way people have imagined the true nature of Parameshthi. Because of their different ideas and beliefs, sages cannot grasp his true nature.
Those who take refuge with Parameshvara, with every kind of feeling, come to know Shiva, the supreme cause, without effort. Isha is the ancient being who rules the worlds. Until a Pashu sees him, he suffers miseries in the bonds of the Pasha and is whirled around in samsara like the rim of a wheel. Isha is the golden-coloured maker. He is Purusha, the origin of Brahma, the one to be beheld. When a person sees him, through that knowledge he is cleansed of good and bad deeds and, without blemish, gains union with the supreme.
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.