नियता नेति स विभुर्नित्यो विश्वाकृइतिः शिवः। विभुत्वात्सर्वगो नित्यभावादाद्यन्तवर्जितः॥६०॥

. (That is why) He (saḥ) —i.e. Śiva (śivaḥ)— (is said to be) Omnipresent (vibhuḥ), Eternal (nityaḥ) (and) Universal (viśvākṛitiḥ). Due to (His) Omnipresence (vibhutvāt), He is everywhere (sarvagaḥ); due to (His) eternity (nityabhāvāt), He has neither beginning nor end (ādi-anta-varjitaḥ).