न स्वरूपविभागोऽत्र तथा तस्य व्यवस्थितेः ।
संज्ञाकरणमात्रं तद्व्यवहाराय कल्पितम् ॥४७॥
na svarūpavibhāgo'tra tathā tasya vyavasthiteḥ |
saṃjñākaraṇamātraṃ tadvyavahārāya kalpitam
Here there is no division of essential nature, since its (Śiva's) condition remains fixed; (the differentiation) is merely the assigning of names, contrived for the sake of (everyday) transaction.