Siva is associated with material energy (sakti yutah). He is surrounded by the modes, because they plead with him to be accepted. By that covering he appears to be made of the three modes (tri lingah). But he is not bound by force by the modes like the jivas. The nature of the three modes is described. Siva takes on three forms according to the three types of false ego in the mode of goodness, passion and ignorance.

Brahmā says in the Second Canto: sṛjāmi tan-niyukto ’haṁ haro harati tad-vaśaḥ viśvaṁ puruṣa-rūpeṇa paripāti tri-śakti-dhṛk I create under his order, and Śiva destroys under his order. Holding his three energies, he protects the universe as the Paramātmā. SB 2.6.32 Śukadeva explains the conclusion of Bhāgavatam, the essence of Vedānta, itihāsas and Vedas. Let us put aside for now the glories of Bhagavān Kṛṣṇa just discussed. Hear the special qualities of Viṣṇu, an expansion of an expansion of Kṛṣṇa, who for pastimes accepts supervision of sattva-guṇa. Though it is said that they are non-different, they are described as being connected with coverings of the guṇas with lesser and more powers as reflections. After establishing this, he shows fault in the apparent good qualities and shows good qualities in apparent fault. Finally he indicates the great foolishness of some people who worship Śiva. This topic continues for the rest of the chapter. He shows that Śiva is closely connected with the qualities of upādhis and this is the cause of his specific powers. Two verses are connected. He is eternally endowed with power (śaśvac-cakti-yutaḥ), but they manifest gradually. This means he is endowed with upādhis in the form of prakṛti when in a state of equilibrium of the guṇas (śakti). When the guṇas become disturbed, he becomes covered with upādhis of manifested three guṇas (tri-liṅgo guṇa-saṁvṛtaḥ). “We hear that he is covered by upādhis. What is the nature of the upādhis?” Anaṅkāra is of three types. This means he is the controller of the three ahaṅkāras. The chief is tamas and the other two are secondary.

Though Śiva is non-different from the Lord since he is a guṇa avatāra, he accepts the guṇas of māyā to fulfill the desires of his devotees. They attain material wealth as much as they desire. The Lord generally does not fulfill material desires of his devotees, seeing the fault of wealth, since he is most merciful. But he awards his abode beyond the guṇas, in accordance to his glory, to his devotees who have given up all material desires. This is explained in three verses. Śiva is eternally endowed with his śakti because as the Lord’s avatāra, he has all powers, because he is not covered by the guṇas (aguṇa-saṁvṛtaḥ). He becomes three forms to fulfil the desires of his devotees. The cause of the three forms is aham, ahaṅkāra. Or accepting śakti to fulfill the desires of his devotees, he is covered by the three guṇas. Or because his is controlled by affection for his devotees he takes three forms. Or the cause of the three forms is sattva, rajas and tamas since he is the controller of the three types of ahaṅkāra.