God Shiva is existence.

And this is the first form which emerges into all these forms. Like the
seed emerges into the whole tree and becomes the seed, and
ultimately at the dissolution point also it becomes Shiva. That is why
it is known as Shiva, means the permanent form. It doesn’t go into
any formations. It doesn’t incarnate. It is a witness which watches.
That’s the aspect of God. So you have got three aspects of God. The
first one which is the Shiva, which is the existence, the second one
which is the creator, which is Brahmadeva and the third one which is
Vishnu, which is the sustenance, which evolves, which gives
evolutionary movement, which incarnates, which has incarnated ten
times.

(extract from Talk on Chakras and Deities, Delhi, 1977-0222)

So I would like to give you a little idea about this picture that we
have in front of us. Now whom we call as God Almighty, the One who
is eternal, who doesn’t incarnate, who is all the time there watching
the play of His power, the Primordial Mother, is manifested through
Her Power into His three aspects here, clearly, within ourselves and
within the Primordial Being who is the ultimate which all the created
people have to reach. Now theres a difference between the two, the
Almighty - God, as you call Him, the One who never incarnates, and
the One who incarnates on this earth and occupies a position like
this, just like a human being, and He's called as a Primordial Being
or you can say the Virata. You can call Him the Virat. Actually,
though He's called as Primordial Being, He's an aspect of God. So
these are two things if you understand, I will be able to explain to
you how the aspects of God are expressed in us.
So the first aspect of God is His desire to create, His desire to create
and in His desire to create. ... So His desire to manifest, His desire to
create, that's the aspect within us which is represented by this blue-
colored line which is called as the Adi Ida Nadi, or you can call it the
primordial Ida channel by which He desires. Now as the desire can
be born and can be finished off, can be switched off, in the same
way, His desire to create also can be over. His desire to create any
more may be over. His desire not to create for the time being could
be there. So if you understand your desires, you can understand His
desire also to create and thats why when He does not desire to have
it anymore, the creation He can destroy.
So He is the One through which we exist and through which we are
destroyed, too. So He’s the One who manifests existence and
destruction of creation. That’s why He is called as Destroyer. This
aspect is represented by the principle of Shiva, which never
incarnates because this principle is the one which is the germ, which
is the beginning and which the end of everything. Like a seed
becomes the seed ultimately, in the same way this Shiva tattwa, this
principle of Shiva, germinates, creates and then it again becomes
the same principle. That’s why the principle of Shiva never changes.
It is called as Shiva, means it is permanent, it is eternal.
(extracts from Talk 'How Aspects of God are experienced within us',
Caxton Hall, London, 1979-0611)