गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

explains:
kṣaraṁ pradhānam amṛtākṣaraḥ haraḥ
"Material nature is in constant flux and the Supreme, Lord Hara is eternal and
unchanging." (1.10)
eko rudro na dvitīyāya tasthuḥ
"Lord Rudra is the Supreme. He has no rival." (3.2)
yo devānāṁ prabhavaś codbhavaś ca
viśvādhiko rudraḥ śivo maharṣiḥ
"Lord Śiva, who is known as Rudra, is the omniscient ruler of the universe. He
is the father of all the demigods. He gives the demigods all their powers and
opulences." (3.4)
yadā tamas tan na divā na rātrir
na san na cāsac chiva eva kevalaḥ
"When the final darkness comes and there is no longer day or night, when
there is no longer being and non-being, then only Lord Śiva exists." (4.18)
The scriptures also explain:
pradhānād idam utpannam
pradhānam adhigacchati
pradhāne layam abhyeti
na hy anyat kāraṇaṁ matam
"From pradhāna this material world was born. This world knows only
pradhāna. This world merges into pradhāna at the time of annihilation. Nothing
else is the cause of this world."
jīvād bhavanti bhūtāni
jīve tiṣṭhanty acañcalāḥ
jīve ca layam icchanti
na jīvāt kāraṇaṁ param
"From the jīva all the elements of this world have come. In the jīva they rest
without moving, and they finally merge into the jīva. Nothing else is the cause of
this world."
Saṁśaya: Should Hara and the other names given in these quotes be
understood in their ordinary senses, as names of Lord Śiva, pradhāna, and jīva, or
should they all be understood to be names of the Supreme Brahman?
Pūrvapakṣa: The names should all be understood in their ordinary senses, as