Śivasaṃhitā 5.245

Equality with Brahmā and Viṣṇu after thirty lakhs represents the penultimate threshold on the mantric scale: the practitioner has integrated the cosmic powers of creation (Brahmā) and maintenance (Viṣṇu). Only identity with Śiva—total dissolution—remains beyond. In Śaiva theology, Brahmā and Viṣṇu are aspects of Śiva, not His equals; the yogi who equals them stands at the threshold of full identity.

Triṃśat-lakṣa = thirty lakhs (3,000,000 repetitions), Brahma-Viṣṇu-sama = equal to Brahmā and Viṣṇu (sama = equal, equivalent, in the same position). Brahmā is the four-faced creator, Viṣṇu the blue preserver sleeping in the cosmic ocean.

In the Śaiva hierarchy, the five acts (pañcakṛtya) of divinity are: creation (sṛṣṭi, Brahmā’s function), maintenance (sthiti, Viṣṇu’s function), dissolution (saṃhāra, Rudra/Śiva’s function), concealment (tirodhāna, Maheśvara’s function) and grace (anugraha, Sadāśiva’s function). The yogi equaling Brahmā and Viṣṇu has integrated the first two acts; only the dissolution of their final separateness into Śiva remains.