Whatever there is, is Shiva.

Shivo Bhokta, Shiva Bhojya 
Shivo Karta, Shivah Karma 
Shivah Karanatmakah 

Meaning:-

Shiva is the experience and the highest object of experience. Shiva is the goal of Sadhana. There is nothing apart from Shiva. There is nothing other than Shiva. Whatever there is, is Shiva. There is nothing, which is not Shiva. There is no place, which is not Shiva. There is no time, which is not Shiva. To be aware of this is to be aware of Shiva