|Canto 8: Withdrawal of the Cosmic Creations||Chapter 7: Lord Śiva Saves the Universe by Drinking Poison|
Bhaktivedanta VedaBase: Śrīmad Bhāgavatam 8.7.24
tvaḿ brahma paramaḿ guhyaḿ
tvam ātmā jagad-īśvaraḥ
tvam — Your Lordship; brahma — impersonal Brahman; paramam — supreme; guhyam — confidential; sat-asat-bhāva-bhāvanam — the cause of varieties of creation, its cause and effect; nānā-śaktibhiḥ — with varieties of potencies; ābhātaḥ — manifest; tvam — you are; ātmā — the Supersoul; jagat-īśvaraḥ — 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 (paraḿ brahma paraḿ dhāma pavitraḿ paramaḿ bhavān [Bg. 10.12]). When Lord Śiva is worshiped as Parabrahman, the worship is meant for Lord Viṣṇu.
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His Divine Grace A. C. Bhaktivedanta Swami Prabhupāda, Founder Ācārya of the International Society for Krishna Consciousness