Shiva begins with the description first of what is not the truth. "Devi, first know what is not the essence. It is like the magical web of Indra, like an illusory dream and a make-believe musical city created by the Gandharvas."
The non-essence that Shiva talks about here is the illusory presence of name and form in this world. Forms are illusion because they are composed of atoms, molecules, sub-atomic particles and quarks. These are composed of particles constantly spinning in space. These particles join together, emitting different wavelengths of energy patterns, creating an illusion of different objects such as trees, plants, animals, water, fire, air, earth and also human beings. These illusory, ever-changing forms are also given names which are an illusion too, like the different people and places we see in a dream. They are the magical web created by the mind which disappears when we wake up. What we hear as music is a temporary movement of sound wave particles in the field of consciousness. They too are now here and not there. Sakara here includes everything with a name and form - even the countless gods we worship - they are just transcient illusory images in consciousness, says Shiva. - Swahilya Shambhavi. (Maha Shivaratri, Bhagavad Gita, Patanjali Yoga Sutra, Himalayas, Satsang in Chicago, email@example.com)