Varuna, the Sea God, on his Makara Vahana

Varuna, the Sea God, astride his Makara Vahana

Image of Satguru Sivaya Subramuniyaswami
The Saiva Siddhanta perspective is that Siva's wonderful universe of form is perfect at every point in time, complete and totally just, and every soul, in all stages of evolution, is an intrinsic part of it, even Siva himself.
—Gurudeva