Paushkara Agama about Shiva tattva

At the outset, Shiva, by his own will, bestows his grace on the competent liberated souls and installs some of them, in consideration of their evolution, in an exalted "authority-wielding" state related to the highest realm, Shiva tattva. He installs them in this state, having made their power of knowing and of doing to be fully unfolded and to have unobstructed brilliance. He installs some others who are omniscient and omnipotent in the planes, or tattvas, immediately below Shiva tattva - Sadashiva or Bhoga, Ishvara and Vidya. All of these liberated souls are the knowers of all and possess great vigor and strength.

Those who have reached Bhoga tattva become endowed with all the qualities of Sadashiva. They experience multitudinous enjoyments as desired by them. As willed by Lord Shiva, they become very active in performing all the functions of the Lord.

Those who have reached Ishvara tattva are specially endowed with strong control over their cognitive power in view of their works concerned with Ishvara tattva. They become endowed with the qualities of Ishvara, who presides over the Ishvara tattva. They evolve into the most superior lords in wielding their power in the regions pertaining to them. Among those who have reached Ishvara tattva, eight predominate: Ananteshvara, Sukshma and others. Of these, each preceding one possesses one attribute more than the succeeding one. They are with great beauty and charm, with their mind ever kept in an unconstrained state.

Those who have reached the Vidya tattva are known as Vidyas. They are seventy million in number. All of them are great evolved souls with exceeding brilliance. Eventually non-attachment arises in the mind of one of these Vidyas as the question "What use and significance is this authoritative state which is opposed to the beatific and blissful state? Enough with these activities." He is then favored by Lord Shiva. Duly considering his highly mature state, the Supreme Lord bestows His grace upon him through His compassionate look, which itself is capable of granting the ultimate liberation. Then the all-pervasive Supreme Lord bestows his grace upon the next Vidya who is in the nearest state of getting liberation and installs him in the exalted state occupied previously by the Vidya who has now attained final liberation. Consequently, the Lord lifts up another Vidya who is competent enough and installs him in the higher state occupied so far by the preceding Vidya.

Paushkara Agama, "On the Nature of the Bound Soul".ch.4 trans. by Dr. S. P. Sabharathnam Sivacharyar