According to the 36 principles of Śaiva Siddhānta (Shaiva philosophy of the Fire Doctrine), the universe begins with Mahāprakāśa (the ultimate light) and is created through the free consciousness of Śiva and the energy of Śakti. In other words, Śiva’s absolute consciousness initiates the process of expansion into the universe. At this initial stage, there arises a distinction between the subject (Śiva) and the object (Śakti), but their essential unity remains intact. Meanwhile, Māyā (illusion) enables limited actions and experiences. Māyā and its associated five coverings (kañchukas) impose limitations on Śiva’s infinite nature, forming individuality and separation. Subsequently, the guṇas (qualities) and subtle elements further manifest, facilitating the transformation into the material world.