If you wonder how a man can ever be Shiva. It’s because in every individual is present in a potential form; the Ever-Existent whom we call Shiva.
Shivatattva is the highest principle in Indian Philosophy. This Tattva is that which is beyond everything; it is attribute less, unborn and changeless. Everything exists in this Tattva and this Tattva exists in everything.
This is the ultimate state of existence which those on the Path to Enlightenment seek. This is the state of total Non Duality.