In this book I will explain the meaning of 108 names of Shiva which is given in shiva-rahasya-khanda of Skanda purāna. This particular hymn is considered one of the most important hymns of Shiva. We can find authentic commentaries on this hymn by many great scholars of Purāna, and mantra shāstra. Shiva Tatva Rahasya of Neelakantha Deekshita - a profound Shaivate scholar, a great Vaidika and a great Agama and mantra shāstras scholar which is an elaborate commentary of the hymn and the other work is Shivanāmakalpalata of Bhaskara Raaya - A profound Shākta and a great scholar of, puranas, Agamas and mantrashāstras. The work Shivanāmakalpalata is in the form of a poetic hymn rather than a commentary. The hymn shows us the meaning of each name of Shiva ashtottara shatanāma stotra through each Shloka. We can also find explanations of the names of Lord Shiva in various texts, like in Mahabharata, in commentaries of Shree Rudra Prashna and commentaries of Vedas, in āgamas and purānas.