Śivasaṃhitā 1.94

Śiva speaks in the first person—‘I regulate all destinies’—establishing his function as the regulating intelligence of cosmic karma. The jīva, being immaterial and omnipresent, paradoxically ‘incarnates’ to experience the consequences of its past actions. Incarnation is not a fall but the condition of possibility for experience—and therefore, for liberation.

Āropāpavādābhyāṃ (through superimposition and refutation) describes the process of realization by which the universe dissolves into the One: first, everything is attributed to the Absolute (āropaṇa), then the independent reality of everything attributed is negated (apavāda). Jīva is amūrta (immaterial, formless) and sarvagata (that is everywhere), but enters the mūrta (the material) to experience karma.

The image of Śiva as the regulator of the karma of the jīvas places the text in the tradition of Īśvaravāda—the vision of God as regent of the universe—but immediately transcends it: Śiva is not an external legislator but the internal consciousness that regulates the process. This regulation is not arbitrary intervention but the immanent law of the cosmos that the Śivasaṃhitā calls dharma in its deepest sense.