Parashiva
Parashiva or Paramshiva is the highest Aspect of Shiva in Saiva Siddhanta and in Kashmir Shaivism. Below him are here the primordial Shiva with the Parashakti and Sadashiva with 7 Shaktis.
According to the Shaiva Siddhanta which is a major school of Shaivism Paramshiva is absolute reality which is beyond human comprehension and is beyond all attributes. According to Mahamahopadhaya Gopinath Kaviraj In this aspect Lord Shiva is with both forms and formless.He is beyond both dvaita and advaita.In Shaivite theology, Parashiva is both the source and the destination of everything in the existence.
According to the Shaiva Siddhanta other two aspects of Lord Shiva are Parashakti and Parameshwara.
The upper part of Shiva Lingam represents Paramshiva while lower part represents Parashakti. Paramshiva is beyond all the 36 tattva mentioned in Shaivism philosophy.
