पदार्थत्वेन भगवान्सर्वत्रैव तदात्मता ।अनेनोक्तप्रकारेण शिवो भगवान् बोधमात्ररूपः पूर्णो निरपेक्षः आनन्दात्मा सदैव ।तथा मायाशक्तिवशादात्माख्यातितः आनन्दातिरिक्त इव तत्त्वतामेति जगन्निर्माणेच्छारूपेण स्थातुम् ।तस्याः क्रियात्वात् तत्पूर्वभागात्मकोन्मुखतां याति ।सा च क्रमेण इच्छाज्ञानक्रियात्मतां याति ।एतावता निर्मातृत्वेन शाक्तशरीरप्रभृतिनारकशरीरान्तरूपं प्रसूयते स एव जायते ।सा च भूतता भूतसर्गः ।निजचिन्मात्ररूपशिवतत्त्वादिपार्थिवतत्त्वान्तं रूपं पदार्थत्वेन तैस्तैरुच्यमानं भगवान् प्रसूयते ।ततः सर्वत्रैव तदात्मता ।युक्तिश्च वक्ष्यते ॥ ४० ॥भूतसर्गे प्रमातृपञ्चकं निदर्शयन्नाहस्वशिवत्वमिवाजानन्पश्वात्मव्यपदेशतः ॥ ४१ ॥
In plain words
as entities, the Blessed Lord: everywhere, indeed, it is his own self. In the manner stated, Śiva, the Blessed Lord, whose form is awareness alone, full, depending on nothing, whose self is ānanda, is so always. Then, through the power of māyā, from the non-recognition of the self, he comes, as though he were other than ānanda, to be a tattva, so as to stand in the form of the will to build the world. Since that will is action, he goes to being turned towards, which is its earlier part. And she, in order, goes to the nature of will, knowledge and action. By this much, by being the maker, what has the form from the bodies of the powers to the bodies of hell ‘is brought forth’: that is, he himself is born. And that ‘state of beings’ is the emanation of beings. As the form beginning with the Śiva-tattva, whose form is his own cit alone, and ending with the earthen tattva, spoken of by this one and that ‘as entities’, the Blessed Lord is brought forth. Hence, ‘everywhere’, it is his own self. And the reasoning will be stated. Showing the five knowers within the emanation of beings, he says: As though not knowing his own being Śiva, through being named the self of a paśu,