Aseem

“Starting from the source of vibrant Consciousness, the first two tattvas of Shaivism are (1) Shiva tattva and (2) Shakti tattva. It is important to understand at the beginning that these two tattvas are only linguistic conventions and are not actually part of creation. According to the deep yogic experience of the sages of this philosophy, there is no difference between Shiva tattva and Shakti tattva. They are both actually one with Paramasiva. They are considered to be two tattvas only for the convenience of philosophical thinking and as a way of clarifying the two aspects of the one absolute reality, Paramasiva. These two aspects are Shiva, the transcendental unity, and Shakti, the universal diversity. The changeless, absolute and pure consciousness is Shiva, while the natural tendency of Shiva towards the outward manifestation of the five divine activities is Shakti. So, even though Shiva is Shakti, and Shakti is Shiva, and even though both are merely aspects of the same reality called Paramasiva, still, these concepts of Shiva-hood and Shakti-hood are counted as the first two tattvas. These two tattvas are at the plane of absolute purity and perfect unity.

— B. N. Pandit, Specific Principles of Kashmir Shaivism (3rd ed., 2008), p. 73.”
― Balajinnatha Pandita, Specific Principles of Kashmir Saivism [Hardcover] [Apr 01, 1998] Paṇḍita, BalajinnaÌ"tha