परमार्थसार (महामाहेश्वर अभिनवगुप्त - त्रिक-दर्शन, अद्वैत शैव साधना एवं सान्वय सटीक)

22 Paramārthasāra of Abhinavagupta
and the perfect unity of the Absolute God and contains in
it the four pure tattvas from Śakti to pure Vidyā.
(ii) The sphere of Māyā pushes into oblivion the natural purity
and divine potency of the Absolute, covers it with five
sheaths or limiting elements called kañcukas and presents
the Absolute as a finite being called Puruṣa. It contains in
it seven tattvas from Māyā to Puruṣa.
(iii) The sphere of Prakṛti covers Puruṣa with all psychic ele-
ments, senses, organs, subtle objective elements called tan-
mātras, three guṇas and four gross elements upto water. It
contains twenty-three tattvas from Prakṛti to water.
(iv) Pṛthvī as an aṇḍa or sphere covers the Absolute with the
solid gross existence. It contains pṛthvī-tattva alone and
consists of the whole solid existence in the universe.
(v) Śiva-tattva lies beyond all these four aṇḍas.
The above mentioned four spheres contain thirty-five tattvas
and cover the pure and divinely potent absolute consciousness
with fine, subtle, gross and solid creation. The Absolute God
creates them playfully in the process of the manifestation of His
Godhead. He creates them out of His own self in the manner of
reflections and covers His real self with them. Such creation is
something like a kind of transmutation which is different from
transformation. Neither God nor His divine power under goes any
change or transformation while appearing in the form of all these
created tattvas which shine in His psychic light as the reflections
of His own divine powers.
तत्रान्तर्विश्वमिदं विचित्रतनुकरणभुवनसन्तानम् ।
भोक्ता च तत्र देही शिव एव गृहीतपशुभावः ॥ ५ ॥
5. Tatrāntarviśvamidam
vicitra-tanukaraṇa-bhuvana-santānam
Bhoktā ca tatra dehī
Śiva eva gṛhīta-paśu-bhāvaḥ.
Within such four spheres lies the whole phenomenon along
with its wonderfully diverse types of bodies, senses, organs and
series of worlds. The individual finite being is there the experi-
encer of pleasure and pain. In reality he is none other than
Lord Śiva Himself, having taken up such form of the bounded
being.
It is the basic nature of Śiva to appear playfully as the finite