शिव एव सदा जीवो जीव एव सदा शिवः ।वेत्त्यैक्यमनयोर्यस्तु स आत्मज्ञो न चेतरः ॥ ७४ ॥
In plain words
Śiva is always the jīva. The jīva is always Śiva. Whoever knows that these two are one — that person knows the Self. No one else does.
Close to the Sanskrit
Śiva alone is always the jīva; the jīva alone is always Śiva. But he who knows the oneness of these two — he is the knower of the Self, and not the other.