The word “Shiva” represents the one who is auspicious. In Hindu dharma, the word Shiva is used for identifying the Supreme Brahman. The almighty in Hindu dharma exists in the form of trinity. The trinity comprises of Lord Brahma, Lord Vishnu and Lord Shiva. The eternal “para-Brahman” is also named as Shiva.
Each of the Gods in the trinity have their own Tattva or characteristics. Lord Shiva is known for destructing the creation and recreates it by himself as Shankara. Whether it is the Tattva of Vishnu or the Tattva of Shiva, the Supreme Being is eternal and has no form.
There are certain attributes of Lord Shiva provided in our Shastras, which indicate the Shiva form of the Almighty as the Supreme GOD. These attributes include body half covered with clothes and smeared with ashes. This characteristic feature of Shiva identifies Him as the source of creation and indicates that the complete Universe has originated from Him. Lord Shiva exists beyond all the physical processes and is not affected by any of the physical events.
The three locks of hair on the head of Lord Shiva indicate that the yoga ideal lies in the combination of mental, physical and spiritual energies. The emergence of Ganges from His head indicates that he is capable of removing the sin and ignorance and bless the devotees with knowledge, peace and purity. The Universal form of Lord Shiva comprises of Sun and moon as His two eyes and the third eye being the Fire.