Śrī brahma-saṁhitā 5.16
tasmād etad vyajāyata
The function of Śambhu in relation to jīvas is that this universe enshrining the mundane egotistic principle has originated from Śambhu.
The basic principle is the Supreme Lord Himself who is the embodiment of the principle of existence of all entities devoid of separating egotisms. In this mundane world the appearance of individual entities as separated egotistic symbols, is the limited perverted reflection of the unalloyed spiritual (cit) potency; and, as representing the primal masculine divine generative function Śambhu, it is united to the accommodating principle, viz., the mundane female organ which is the perverted reflection of the spiritual (cit) potency, Ramādevī. At this function Śambhu is nothing but the mere material causal principle embodying the extension in the shape of ingredient as matter. Again when in course of the progressive evolution of mundane creation each universe is manifested, then in the principle of Śambhu, born of the space between the two eyebrows of Viṣṇu, there appears the manifestation of the personality of Rudra; yet under all circumstances Śambhu fully enshrines the mundane egotistic principle. The innumerable jīvas as spiritual particles emanating from the oversoul in the form of pencils of rays of effulgence, have no relation with the mundane world when they come to know themselves to be the eternal servants of the Supreme Lord. They are then incorporated into the realm of Vaikuṇṭha. But when they desire to lord it over Māyā, forgetting their real identity. the egotistic principle Śambhu entering into their entities makes them identify themselves as separated enjoyers of mundane entities. Hence Śambhu is the primary principle of the egotistic mundane universe and of perverted egotism in jīvas that identifies itself with their limited material bodies.