त्वं ब्रह्म परमं गुह्यं सदसद्भावभावनम् ।
नानाशक्तिभिराभातस् त्वमात्मा जगदीश्वरः ॥ २४ ॥
tvam brahma paramam guhyam
tvam-Your Lordship; brahma-impersonal Brahman; paramam-supreme; guhyam-confidential; sat-asat-bhava-bhavanam-the cause of varieties of creation, its cause and effect; nana-saktibhih-with varieties of potencies; abhatah-manifest; tvam-you are; atma-the Supersoul; jagat-isvarah-the Supreme Personality of Godhead.
You are the cause of all causes, the self-effulgent, inconceivable, impersonal Brahman, which is originally Parabrahman. You manifest various potencies in this cosmic manifestation.
This prayer is offered to the impersonal Brahman, which consists of the effulgent rays of Parabrahman. Parabrahman is the Supreme Personality of Godhead (param brahma param dhama pavitram paramam bhavan). When Lord Siva is worshiped as Parabrahman, the worship is meant for Lord Visnu.