Whatever is heard in the form of nāda is Śakti itself.The partless state at the end of all categories is the Supreme Lord.

This verse identifies cosmic principles with the meditative experience:

Nāda-rūpeṇa śrūyate — that which is heard as nothing.All internal sounds perceived in meditation.

Śaktir eva sā — that is Śakti herself.Nāda is not a separate phenomenon but rather a direct manifestation of cosmic energy.To hear the nāda is to hear Śakti.

Tattvānta — at the end of the tattvas.The tattvas are the categories of reality according to Sāṃkhya and Tantrism (25 or 36 depending on the system).Beyond all of them is the uncategorizable.

Niṣkala — without parts, without divisions.The absolute cannot be divided or analyzed.

Pareśvara — the Supreme Lord.Here Śiva as transcendent consciousness.

The verse presents Tantric cosmology in miniature: Śakti (dynamic energy) manifests as nāda (vibration);Following the nāda towards its source, one reaches Śiva (immobile consciousness).

The Bihar School points out that Śiva and Śakti are not two but aspects of one reality.The nāda is their meeting point, the threshold between the manifested and the unmanifested.