Uttaranarayana (a continuation of the Purusha Sukta in the Shukla Yajurveda) also refers to God as Parameshvara with two consorts Sri and Bhu.
[16] Shaiva Siddhanta accepts the existence of Tripathartham (three entities), pati (the supreme being Paramashiva), pashu (all atmans) and pasam (three bondages[definition needed] of Anava, Karma, Maya).
They are sarvajnatva (who knows everything), nityatrptatva (with infinite happiness), anādibōdha (without bondages), Svatantratva (independent), aluptashakti (unlimited mercy), anantashakti (unrestricted grace), nirāmayatma (wholesome) and Visuddhadēha (with pure body).
When he is defined with tatasta lakshanam, Paramashiva exists in nine divine forms, Brahma, Vishnu, Rudra, Maheshvara, Sadasiva, Shiva, Shakti, Nadam, and Bindhu in which he is beyond words in his last four formless manifestations known as Arupa.
[19] Shiva and Shakti exist as inseparable Nada-bindu in the state of Svarupa Lakshanam in which they are often identified as the non-dual supreme being Paramashiva and Parashakti.