Śivatulyo jāyate शिवतुल्यो जायते (sūtra III.25)
Śiva – Śiva; tulyo – similar; jāyate – becomes.
This sūtra conveys an important message. Such a yogi, at this stage has not merged with Śiva but appears like Śiva. The difference between merging with Śiva and appearing like Śiva is significant. Merger with Śiva happens only in the stage of kaivalya, the ultimate stage. Now, the yogi makes further spiritual progress and moves from turya to turyātīta, the fifth stage of consciousness. Turyātīta stage is beyond turya stage, where the first three stages of consciousness are totally dissolved. This is the stage where Self is truly realised. The yogi in this stage becomes similar to Śiva. He is always immersed in the state of bliss. As long as the yogi continues to exist with his physical body, he cannot become one with Śiva. The only impediment to become one with Śiva is his gross body. Śiva is extremely subtle in nature and to become one with Śiva one has to be subtle too.
Even after realising the Self, the yogi continues to possess his body on account of his karmic account. For emancipation, balance in one’s karmic account should become zero. God always acts on the basis of “Law of Karma”. He never transgresses His own laws. If one learns to perform actions remaining in the state of God consciousness, further karmas do not accrue to his karmic account. Therefore, the yogi has to continue with his physical existence as long as his karmic account is active. This is further explained in subsequent aphorisms.