​​Shiva is never born and he has no end. He is eternal. He is the fourth state of consciousness, known as the 'Turiya avasta' (the meditative state), that is beyond the waking, sleeping and dreaming state.

There are some versus in Sanskrit in which Shiva’s description is so beautiful. 'Namami-shamishan nirvan roopam, vibhum vyapakam brahma-ved swaroopam. Nijam nirgunam nirvikalpam niriham chidakashmakashvasam bhajeham.' "It is the lord, it is the most powerful, it is all over, spread everywhere. There is no place that it is not. It is that space, that consciousness where all the knowledge is present. It was never born and it has no attributes. It is a state of Samadhi where there is nothing, just the inner sky of consciousness. That is what is Shiva." We have three states of consciousness – waking, dreaming and sleeping, and there is a fourth state of consciousness where we are neither awake, nor dreaming, nor sleeping. It is a state where the mind is awake but the body is resting, and you know you are present, but do not know where you are - this is Shiva. And this state is experienced in meditation. If you start to enter that state where you are not dreaming or sleeping, you enter the state of samadhi, where you are free from worries.

That glimpse of the fourth state is what is called Shiva Tattva. When you sit and meditate, you get in touch with the Shiva Tattva deep inside you. This state gives you the deepest rest possible that you can experience. The mind becomes fresh, delicate, beautiful and innocent.!