Shiva and Kali represent Brahman, the Absolute pure consciousness which is beyond all names, forms and activities.

Let us understand the interpretation of Maa Kali standing on top of Shiva--

The Shiv tattava (Divine Consciousness as Shiva) is inactive, while the Shakti tattava (Divine Energy as Kali) is active. Shiva and Kali represent Brahman, the Absolute pure consciousness which is beyond all names, forms and activities. Kali, on the other hand, represents the potential (and manifested) energy responsible for all names, forms and activities. She is his Shakti, or creative power, and is seen as the substance behind the entire content of all consciousness. She can never exist apart from Shiva or act independently of him, just as Shiva remains a mere corpse without Kali i.e., Shakti, all the matter/energy of the universe, is not distinct from Shiva, or Brahman, but is rather the dynamic power of Brahman. Hence, Kali is Para Brahman in the feminine and dynamic aspect while Shiva is the male aspect and static. She stands as the absolute basis for all life, energy and beneath her feet lies, Shiva, a metaphor for mass, which cannot retain its form without energy.

Shiva absorbed Shakti (energy), hence became Shava (corpse) to Shiva. To remove darkness, light to be lit. Shiva, whose color is white, is the symbolism of absolute pure consciousness, the light of knowledge. Kali converted Shava to Shiva, from passive energy to active energy, from potential to kinetic. Shiva, then converted Kali (black, dark) to Gauri (fair complexion), symbolizing the conversion of the wild nature to civilized. Whenever, Shiva becomes Shava and not responding Gauri. Gauri becomes Kali and dance on top of Shiva. Beneath the wild nature the possibility of civilization is hidden. Similarly, veneer the civilization, wild nature is hidden. 🌈🔱💀👁💀🔱🌈

Jai Maa Kali Jai Shiva Shankar 🌈🕉🔱💀👁🌈🕉👁🔱💀👁🕉🌈