Śailādi said: The entire universe consists of these two forms of the self-born lord. The excellent forms of Śiva are Bhrānti, Vidyā and Param. Some sages[10] who are conversant with the scriptural texts have attained the excellent form of Śiva by means of yoga. The perception of objects of multifarious forms is called Bhrānti. The cognition in the form of the Ātman is known as Vidyā. The principle devoid of alternatives or doubts is called Param which is the third form of Īśa. There is nothing else other than these three. By some he is said to be of the form of Vyakta, Avyakta and Jña. Parameśvara is the ordainer and the creator of all the worlds. Poets mean by the word Vyakta the twenty-three principles[11] and by the word Avyakta the unmanifest Prakṛti. They denote Puruṣa, the enjoyer of the Guṇas. by the word Jña. These three are the forms of Śaṅkara. There is nothing else which is “not Śaṅkara.”