tvaá¹ brahma paramaá¹ guhyaá¹
sad-asad-bhÄva-bhÄvanam
nÄnÄ-Å›aktibhir ÄbhÄtas
tvam ÄtmÄ jagad-īśvaraḥ
tvam - Your Lordship; brahma - impersonal Brahman; paramam - supreme; guhyam - confidential; sat-asat-bhÄva-bhÄvanam - the cause of varieties of creation, its cause and effect; nÄnÄ-Å›aktibhiḥ - with varieties of potencies; ÄbhÄtaḥ - manifest; tvam - you are; ÄtmÄ - the Supersoul; jagat-īśvaraḥ - the Supreme Personality of Godhead.
This prayer is offered to the impersonal Brahman, which consists of the effulgent rays of Parabrahman. Parabrahman is the Supreme Personality of Godhead (paraá¹ brahma paraá¹ dhÄma pavitraá¹ paramaá¹ bhavÄn). When Lord Åšiva is worshiped as Parabrahman, the worship is meant for Lord Viṣṇu.