From bija or Sakti (also called Sabda- brahma, Parasakti or Paradevata) proceed the 23 tattvas or cosmic principles, viz., mahat, ahankara, the ten indriyas and the mind, the five subtle elements and the five gross elements like the earth, water etc. Together with Sakti, they are 24.
From the apara-bindu, identified with Siva, proceed the five deities viz., Sadasiva, Isana, Rudra, Visnu and Brahma. By adding seven more principles like purusa (the individual soul) and kala (time), the total number of tattvas is raised to 36.
In the human body, Sakti resides as the sahasrara in the crown of the head, resembling a lotus of a thousand petals. there it merges with Siva, resulting in moksa or liberation for that individual self.
The jiva or the individual soul is none other than Siva himself, with his freedom covered over or limited by avidya or nescience, also called anava-mala, the impurity that makes him appear small. Through spiritual disciplines, the most important aspect of which is upasana or worship and meditation, on Sakti as Devi or Divine Mother, he is liberated, attaining unity with the Deity.