Sri GurubhyO namah Sri Parama GurubhyO namah Sri Parameshthi GurubhyO namah

शरीरं त्वं शम्भोः शशिमिहिरवक्षोरुहयुगं
तवात्मानं मन्ये भगवति नवात्मानमनघम् ।
अतश्शेषश्शेषीत्ययमुभयसाधारणतया
स्थितः संबन्धो वां समरसपरानन्दपरयोः ॥ ३४॥

śarīraṃ tvaṃ śambhoḥ śaśimihiravakṣoruhayugaṃ
tavātmānaṃ manye bhagavati navātmānamanagham ।
ataśśeṣaśśeṣītyayamubhayasādhāraṇatayā
sthitaḥ saṃbandho vāṃ samarasaparānandaparayoḥ ॥ 34॥

This is the 34th Sloka in Soundarya Lahari. They are not mere Slokas but are the Mantras.

O Bhagavati ! I realise that Your body as
of Shambhu. The Sun and the Moon are your
breasts. The pure Atma having nine principal and accessory manifestations. The relationship of the essential and the accessory manifestations in the case of you both, equipoised of Transcendent Bliss and Transcendent Consciousness, stands even.
The Sun and the Moon—the Devi’s breasts are
referred to as two heavenly bodies, which at the same time form part of Kala, one of the nine aspects of S’iva and hence they form part of his frame. Your flawless body is no other than the S’ri-cakra,made up of the nine Yoni-s, the nine aspects of the Devi. Navatman—Shambhu is characterized by the nine Vyuha-s : Kala or Matrika, Kula, Naman, Jnana, Citta, Nada, bindu, Kaala and Jiva.
Kala or Matrika comprises the fifty letters of the Alphabet.
Kula comprehends blue, white and other colours.
Nama is conventional nomenclature,
Jnana is knowledge of the concrete and the abstract type.
Citta is the individual consciousness
Nada is varying frequencies of sound from Para, Pashyanti, Madhyama and Vaikhari
Lalita sahasrnama mentions it as PARA PARTYAKCHITI ROOPA PASYANTI PARADEVATA MADHYAMA VAIKHAREE ROOPA BHAKTA MAANASA HAMSIKA
Bindu is nucleous
Kaala, the time that designates duration, from
the period taken by the twinkling of an eye up to the end of infinite Time.
Jivatman-s, the enjoyers.

The Devi is also characterized
by the nine Vyuha-s : Vama,the one on the left side of the body, Jyestha the most supreme, Raudri, the awakened one and
Ambika, the mother of all, Iccha, desire, Jnana, knowledge, Kriya, action, Shaanta, peace and Para, the supreme and transcendental.
Now, we see that the characteristics of Shambhu is identical with Devi, the Shakti. They are in equilibrium as transcendental bliss and consciousness.
The equality of shiva & Shakti are five fold:-
They are equal in action, anushthana samaya, equal in position, adhishthana samaya, equal in station, avasthana samaya, equal in name, nama samaya, and equal in form, roopa samaya.
The indication of this equal relationship between devi, the supreme cosmic energy and Shambhu the supreme cosmic consciousness, are that the spandan, the vibration, of both is at the same frequency and both emit the sixteen SHODASHI Kalas.
Shakti has Navatman, the nine expressions which manifest in the Universe and so also Shambhu and hence they are intertwined with one another, like the two sides of the coin.
The entire creation, that is Universe inherits their nine expressions as they are the source.
In vedas and Puranas Siva is described as having Sun & Moon as his two eyes and Agni as the third eye. He is virat purusha and is a witness and hence eyes signify he is the Drshta.
Shakti as Paraprakriti is the creator of the universe, the breasts are emphasized, signifying that Sun as Prana and Moon as Soma to nourish the entire universe.

Though the meditation in this mantra is on Devi, the supreme cosmic energy, Siva is included because Devi is conceived as the body of Siva. Shakti is the support for Siva and hence they cannot be separated.
In the meditation on Devi, her eyes and ears are treated as Sun & Moon in the worship of Vagbhava kuta the portion from Head to neck. “Vagbava Kootaika mukha Pankaja”, similarly the breasts in the worship of Kamakala Kuta or Madhya Kuta, the portion from neck to waist. “ Kanthaadhah kati paryaMta Madhya kuta Swaroopini.

“Shareeram tvam Shambho” signifies that Siva and Shakti amalgamate into one body and no longer appear separate.
“Samarasaparanandaparayoh” further establishes that they are one and at par with each other. The path of Shakti is experience of Ananda by awakening the kundalini and the path of Siva is awakening Jnana through Dhyana, meditation. Both are same.

Materialistic benefit of chanting this Mantra is, one become genius, freedom from all doubts, that is the doubts will be cleared. This is also a remedy for Rheumatism.

The mantra has a Yantra. An inverted triangle inscribing in the middle HREEM and drawing Trident outside the three angles.

Loka samasta sukhino bhavantu samasta sanmangalani bhavantu