Text 24
tvaṁ brahma paramaṁ guhyaṁ
sad-asad-bhāva-bhāvanam
nānā-śaktibhir ābhātas
tvam ātmā jagad-īśvaraḥ
tvam — Your Lordship; brahma — impersonal Brahman; paramam — supreme; guhyam — confidential; sat-asat-bhāva-bhāvanam — the cause of varieties of creation, its cause and effect; nānā-śaktibhiḥ — with varieties of potencies; ābhātaḥ — manifest; tvam — you are; ātmā — the Supersoul; jagat-īśvaraḥ — the Supreme Personality of Godhead.
You are the cause of all causes, the self-effulgent, inconceivable, impersonal Brahman, which is originally Parabrahman. You manifest various potencies in this cosmic manifestation.
This prayer is offered to the impersonal Brahman, which consists of the effulgent rays of Parabrahman. Parabrahman is the Supreme Personality of Godhead (paraṁ brahma paraṁ dhāma pavitraṁ paramaṁ bhavān). When Lord Śiva is worshiped as Parabrahman, the worship is meant for Lord Viṣṇu.