"The jiva itself is Siva; Siva Himself is the jiva. It is true that the jiva is no other than Siva. When the grain is hidden inside the husk, it is called paddy; when it is dehusked, it is called rice. Similarly, so long as one is bound by karma one remains a jiva; when the bond of ignorance is broken, one shines as Siva, the Deity."
(From Bhagavan's reply to 'Self-enquiry', Q. 37)