Lord Śiva is one of the twelve great authorities mentioned in Śrīmad-Bhāgavatam (6.3.20). These authorities are Svayambhū, Nārada, Śambhu, Kumāra, Kapila, Manu, Prahlāda, Janaka, Bhīṣma, Bali, Vaiyāsaki, or Śukadeva Gosvāmī, and Yamarāja. The impersonalists, who generally worship Lord Śiva, should learn of the transcendental sac-cid-ānanda-vigraha of the Lord. Here Lord Śiva kindly describes the details of the Lord’s bodily features. Thus the impersonalists’ argument that the Lord has no form cannot be accepted under any circumstance.
https://vedabase.io/en/library/sb/4/24/51/
