The realisation that 1 am Siva. What is the nature of Siva? The reply given in the verse is the all-pervasive omnipresent Self. Siva is the Self of all subjects and objects and the one whose Self is constituted by all subjects and objects. In other words, he is both the transcendent and the immanent reality.
He is the one who, everywhere and at all times, dissolves into pure consciousness the infinite variety of the world manifestation. He is unique because of the absence of any deficiency or want in himself, and therefore he is of the nature of supreme bliss. One who realises his Self to be of this nature becomes Siva. Where could the spiritual adept who realises his real nature as Siva after loosening his attachment to his physical body forsake his physical body and to where could he depart? These questions have been answered in the following verse: Whether he departs from his physical body in a holy place or in an outcaste’s hovel, and even if he loses his memory, he obtains liberation immediately upon receiving knowledge thus overcoming sorrow. An individual being who has realised his true nature, who has been deeply assured within his own heart by glimpsing his absolute non-dual nature, and who has experienced that all this is only a manifestation of the divine freedom of my real Self obtains liberation after departing from his physical frame, whether in a holy place like Prayag, Puskar, or Kuruksetra, or in an outcast’s hovel, i.
In an extremely unholy place. This is because he is beyond the consequences arising from accepting or rejecting a particular place to die. The phrase he obtains liberation in the above verse means the attainment of the total isolation of oneself from the effect of prakrti, the cause of the production of the physical body following the physical death. The nature of this supreme isolation is pure consciousness and bliss.