S iva represents the principle behind consciousness, s akti its energy, and an u the material world. This last attribute recalls the spenta of the Zarathushtrian religion, where this word represents the power of creation of Ahura Mazda . Thus Kashmir Shaivism appears to have attempted a reconciliation of the Iranian religion with its Vedic parent. It appears Utpala was developing the ideas introduced by his teacher Somananda who had written the earlier Vision of Shiva . In Shaivism in general, Shiva is the name for the absolute or transcendental consciousness.
Ordinary consciousness is bound by cognitive categories related to conditioned behavior.
In other words, an intuition of the true nature of one's consciousness provides a perspective that is liberating. His disciple Kallata is generally credited with the Stanzas on Pulsation . According to this school the universal consciousness pulsates of vibrates and this ebb and flow can be experienced by the person who has recognized his true self. Abhinavagupta wrote a profound commentary on Utpala's Stanzas on Recognition. Shaivite philosophy may be said to have reached its full flowering with his philosophy.