Nature of God
According to Sìaiva Siddhanta, God in his essential nature is static, immutable and immeasurable by the limits of time and space. He transcends all empirical knowledge. He has no name and form. The following eight divine qualities are said to be God’s essential characters. These are Self-dependence, Immaculate Body, Natural understanding, Omniscience, Eternally free, Infinite grace, Infinite potency, Infinite bliss. God in his essential nature is called as Parasivam and His inseparable energy is called Parasakt. God transcends description as he is beyond the word and its content. Though God transcends everything, He pervades all of them and is immanent in all beings as their indweller and inner ruler. God assumes various forms and names for the benefit of the souls, out of His boundless compassion.
Nature of Soul
The souls are infinite in number. These souls came to existence by the grace of god. Soul is considered to be eminent, glorious and spiritual being, next only to God. Siddhanta believes in the capacity of the soul. It has certain qualities in common with God. It is intelligent being but not omniscient. It has will power and inner intuition. It only grasps the grace of God. Since it has divinity within, it can know God. Matter does not have this. Having the will power to eschew evil and pursue good, it can with the help of God, elevate itself from being mala-ridden to becoming a jivanmukti. Several schools deny the existence of soul. Some schools locate different things as locus of soul. Siddhantins refute all of them and establish the nature of soul. The value of promoting soul is the purpose of creation. In Sìaiva Siddha?nta, the soul is the agent and experiencer of the actions and their fruits.