Siva (Brahman) is the Being assuming these forms and the Consciousness seeing them

Ramana Maharishi:  There is no being who is not conscious and therefore who is not Siva. Not only is he Siva but also all else of which he is aware or not aware. Yet he thinks in sheer ignorance that he sees the universe in diverse forms. But if he sees his Self he is not aware of his separateness from the universe; in fact his individuality and the other entities vanish although they persist in all their forms. Siva is seen as the universe. But the seer does not see the background itself. Think of the man who sees only the cloth and not the cotton of which it is made; or of the man who sees the pictures moving on the screen in a cinema show and not the screen itself as the background; or again the man who sees the letters which he reads but not the paper on which they are written. The objects are thus Consciousness and forms. But the ordinary person sees the objects in the universe but not Siva in these forms. Siva is the Being assuming these forms and the Consciousness seeing them. That is to say, Siva is the background underlying both the subject and the object, and again Siva in Repose and Siva in Action, or Siva and Sakti, or the Lord and the Universe. Whatever it is said to be, it is only Consciousness whether in repose or in action. Who is there that is not conscious? So, who is not realised? How then can questions arise doubting realisation or desiring it? If ‘I’ am not pratyaksha to me, I can then say that Siva is not pratyaksha. These questions arise because you have limited the Self to the body, only then the ideas of within and without, of the subject and the object, arise. The objective visions have no intrinsic value. Even if they are everlasting they cannot satisfy the person. Uma has Siva always with Her. Both together form Ardhanariswara. Yet she wanted to know Siva in His true nature. She made tapas. In her dhyana she saw a bright light. She thought: “This cannot be Siva for it is within the compass of my vision. I am greater than this light.” So she resumed her tapas. Thoughts disappeared. Stillness prevailed. She then realised that BE-ing is Siva in His true nature.