The Shiva Samhita presents itself as a sacred dialogue in which Lord Shiva imparts teachings to his consort Parvati. Within the narrative frame of the text, Shiva is the speaker and the source of the instruction, and the work is traditionally regarded as his revelation. In this way, the scripture situates its authority not in a named human composer, but in the divine voice that addresses the seeker through the medium of discourse between Shiva and Parvati.

From a historical and scholarly standpoint, however, the human author of the Shiva Samhita remains unknown. The text does not explicitly identify any individual as its composer, and it is generally regarded as an anonymous work. This anonymity is consistent with many classical Indian spiritual writings, where the emphasis falls less on personal authorship and more on the timeless wisdom being transmitted. Thus, while devotionally the text is attributed to Shiva, academically the author is understood to be an unnamed figure whose identity has not been preserved.