Śivasaṃhitā 1.93

The verse oscillates between the Absolute and the condition of the jīva—the individual soul. At the deepest level: only the One exists, full of being and bliss. At the relative level: the intelligence trapped by karma in gross objects is called jīva. The practice of yoga is the path of return from jīva to the One—from conditioned consciousness to the free consciousness it always was.

Sattāpūritānandarūpa (full of Being, of the form of Bliss) combines sat and ānanda in a single description of the One. Pūrṇo vyāpī (complete, omnipresent) adds fullness and omnipresence. Nāsti kiñcit (nothing else exists) closes the non-dual declaration. The pañcīkaraṇa (the fivefold combination of tanmātra) explains how gross objects arise from the five subtle perceptions combined in specific proportions.

The doctrine of the jīva as intelligence confined in objects by karma connects with the cosmology of Vijñānavāda and with Sāṃkhya. However, the Śivasaṃhitā adds the non-dual perspective: the jīva is not an entity separate from the Absolute but the Absolute itself appearing as if confined. Liberation (mokṣa) is not the jīva becoming Absolute—it already is Absolute—but the recognition of that always-present identity.