Siva is in All, Blessing and Pervading Each Soul.

Siva is in all: the worshipping couple and priests, the student, the fashionista, the wealthy woman and the two men arguing about God.

Image of Satguru Sivaya Subramuniyaswami
God is transcendent and immanent, eternal and temporal, Being and becoming, Creator and created, Absolute and relative, efficient and material cause.
—Gurudeva