In plain words
Then the One whose form is the cause is Avyākṛta. He has no form. Because He has no form, His name is Avyākṛta. But there is Ānanda. There is experience; so the gross, the subtle and the causal forms are the Virāṭ form, Hiraṇyagarbha and Avyākṛta. In whom do these three dwell? Where do they dwell? We ourselves are the root cause of them all; in waking it is you who see and experience everything. In the dream state it is you alone who experience. In deep sleep it is you alone who enjoy Ānanda. So in all three times it is the one form of the Ātma, which holds the oneness. In waking, in the body; in dream, in Manas; in deep sleep, in the citta: the divinity that sees the principles of these three as one is the state of Īśvara.
We take Śivarātri to mean the auspicious night. Where does this Śiva live? Some say that Śiva lives in Kailāsa. Śiva lives in Vaikuṇṭha. Śiva lives in heaven. Śiva lives in Tirupati. Śiva is in Kāśī. Śiva is in Parthi: oh my, they hand out addresses of so many kinds! All these are only “care of” addresses. There is one true address. “Īśāvāsyam idaṃ sarvam.” Wherever you look, God is there. That is why it is said, “An eternal portion of Myself has become the living being in the world of the living.” There is no place or thing in the world where God is not. But it is your own outlook alone that must change. You must recognise this oneness. Only when you recognise that divinity will the principle of the Ātma become clear to you. We must look for the road. Which road are we to look for? We must look for the road that goes back to where we came from. We came from the state of the Ātma. We came from Brahman. We must look for the road to reach Brahman again. Many people come and say, “Swami, tell us some path.” If you go back to where you came from, that is enough; I need say nothing more. The Bhāgavatam too says, “It is the nature of all living beings to go back to where they were born.”