Lord Shiva is the same as the primordial sound

शिवो नादमयः सत्यं नादः शिवमयस्तथा |

उभयोरन्तरं नास्ति नादस्य च शिवस्य च || 28 ||

 

Shiva truly consists of the (primordial Om) sound; similarly the (primordial Om) sound is Shiva. There is no difference between the two, the sound and Shiva.