He is both gross and subtile. He is peerless. He cannot be comprehended by the senses. He is endued with qualities and he is shorn of them. He is the lord of qualities, for they are under his control. Even such is Maheshvara's place.
स्थूलं सूक्ष्ममनौपम्यमग्राह्यं गुणगोचरम्। गुणहीनं गुणाध्यक्षं परं माहेश्वरं पदम्॥