The earth, the water, the fire, the air, and the void -- these indeed are the five principles by which the entire universe is pervaded.

Abhinavagupta, as quoted by Diana L. Eck in India: a Sacred Geography

Shiva, they say, is twofold…. utterly transcendent and … “without parts”.… the source and essence of all…. But Shiva is also “with parts” [and] shows himself visibly in many forms…. The divine expands, evolving as if from seed, and stretching into the immense, indeed infinite reality of the cosmos, which lives and breathes.

From India: A Sacred Geography (Ch 5) by Diana L. Eck