Therefore the presence of both Prakrti and Purusa is necessary in the formation of this universe.
But from the Saiva point of view, this differentiated perception of these two elements is the field of the ignorant. Those who are filled with God-consciousness feel that Purusa and Prakrti are one Reality only. That is Siva.
Chapter XIV Here Lord Krishna describes the position and differentiated actions of the three gunas. Abhinavagupta concludes that ego does not at all remain in the mind of the yogi who has attachment, love and zeal for the Lord. For him it does not matter whether he is in sattvic state, rajasic state or tamasic state. There are three kinds of waves moving in this world. One is sattva, another is rajas and the third is tamas. They vibrate in individuals. They do not vibrate universally. When one person has a sattvic wave passing through him, it is not necessary that the person sitting near him also feel the same wave. That person may feel the tamas wave and some otras, the ordinances. At the same time you have to know that this way of routine life is not the chief aim. The final goal of life is to merge in Lord Siva.
So you must not boast of being pure or virtuous, while you must remain so. You should not tell lies but at the same time do not boast of being truthful, for truthfulnes only is not the goal. The goal is something else, and that is attachment, love and devotion for Lord Siva.
Chapter XVII What you were doing during the period of ignorance you continue to do the same actions during the period of knowledge, when you are a realized soul. There is no change in your activities - eating, walking, talking, cutting your nails and hair, going to bath-room, etc. on realization of God-consciousness activity remains the same but the fruit is unique. The fruit is liberation from the pangs of repeated births and deaths. Faith in the essential and non-committal Self is necessary.
Chapter XVIII It is the three gunas (qualities) which give rise to the differentiated intellect. The intellect then becomes dull and stupid. It becomes ignorance in the absence of God-consciousness. You must cut such intellect to pieces, by being established in the guileless atmasvarupa. Shatter the limited intellect and awake to the universal oneness of Supreme Consciousness. That is the state of Visnu, which is beyond thought, which is beautiful with His own nature.
When a yogi evolves into that state, when the little self of Jiva merges in the universal Self of Siva, then whatever action is done, that becomes a means to attain Lord Siva. Understand this secret.