Kirk

“It is important to understand that, according to Kashmir Shaivism, this analysis of all phenomena into thirty six tattvas is not an absolute truth. It has been worked out by the authors of the philosophy as a tool of understanding for the ever-active and inquiring mind and as a form for contemplative meditation. Through further analysis, the number of tattvas can be increased to any level. Similarly, through synthesis, they can be decreased down to one tattva alone. In fact this has been done in the Tantraloka, where one can find doctrines of contemplation on fifteen, thirteen, eleven, nine, seven, five, and as few as three tattvas as well. The practitioners of the Trika system use only three tattvas in the process of a quick sadhana: Shiva representing the absolute unity, Shakti representing the link between duality and unity, and Nara representing the extreme duality. [Shakti is the path through which Shiva descends to the position of Nara and the latter ascends to the position of Shiva.] Finally, a highly advanced Shiva yogin sees only the Shiva tattva in the whole of creation. However, since the contemplative practice of tattvadhvadharana used in anava upaya includes meditation on all thirty sex tattvas, that is the number commonly accepted by the Shaivas of both northern and southern India.

— B. N. Pandit, Specific Principles of Kashmir Shaivism (3rd ed., 2008), p. 79.”
― Balajinnatha Pandita, Specific Principles of Kashmir Saivism [Hardcover] [Apr 01, 1998] Paṇḍita, BalajinnaÌ"tha