Our puranas ans Vedas explain  Para Siva as follows. It does not have a body, mouth, eye, nose and ear i.e. five sense organs. It is over and above mind, speech and action . Since it is above than these and is  placed in a higher state there is nothing in a higher state than these. It has no form or shape. So it is impossible for us to point out that it is like this. So it is all encompassed. It has various characteristics. It has no colour. It has no end nor can it be destroyed. It is the cause for  the creation and destruction of fourteen worlds. It has not given the status to point that it is like this. Such a power which gives the power for our motions and actions if we call  as paramasivam it is understood that it is well known to all of us.

As explained above that which has no sense organs, which can not be reached by the sense organs, which is in a very high state and that high state can not be pointed by any other thing, which is the cause for the creation and destruction of this world can be divided into two as Sakalam{which has a form} and Nishkalam(formless). Let us call the above said sakala Nishkala state as Lingam. Lingam represents Siva form. That is the upper portion. The base in which it is fixed  is  Sakthi. In general Lingam can be said  the embodiment Gna sakthi(intelligence /wisdom). The other form of Gna sakthi is the Lingam which is the body of Lord Shiva. Lingam is classified into three. They are avyaktham, vyaktham and vyakthavyaktham.( That which can not be perceived by senses, that which can be perceived by senses, that which can and cannot be perceived at a time). The form in which hands and face are not seen is called Avyaktham. The form in which face and hands can ve seen is known as Vyaktham. The body without shape is called vyakthavyaktham The cylindrical shape which is above the base/platform of the Lingam is Ruthra part. The four corners of the base /platform is called Brahma part. The eight corners of the base/platform in which the Lingam is called Tirumal part. Ruthra part is considered male and Tirumal part is considered female and the Brahma part is considered neither as male or female.

At the centre of the Lingam Sada shivam, western part Eesan, Northern part Brahma, Southern part is Tirumal and on the eastern part again Eesan is situated. Such a famous Lingam is situated in Idai maruthur near Mayiladu thurai. It has also earned special name as Maha linga thalam(a special place for Mahalingam). Here Lord Shiva has made Lingam by himself and worshipped by himself. He himself has given the ways and means (I,e., methods) of worship. Here River Cauveri worshipped with Bilva leaves(bale leaves as called in English). HE is capable of removing the three types of impurities in us(Karma,ego,maya i.e., kanmam,aanavam and maya). This is the place meant for getting rid Bramhahathi thosam(sin arising out of killing a Brahmin). By doing archana with Bilva leaves and offering Curd rice as neivethyam all disorders connected with mind and brain can be cured.The inner body(consisting of mind intelligence/wisdom) will get purified. The lord’s name is Maha lingeswarar and his consort’s name is Peru nala Mulai ammal.