Ūrdhvagātmā(Urdhvagatma) is one of the Aṣṭottara Sahasranāma (Ashtottara Sahasranama; Thousand and eight names) of God Śiva (Siva). Nīlakaṇṭha (Nilakantha), the commentator of Mahābhārata (Mahabharata), has explained the meaning of this name as follows —
ūrdhvagātmā upādhitrayāduparigata ātmā svarūpaṁ yasya.
The term upādhitraya(upadhitraya; three entitlements) may have two connotations. The three guṇas (guna; attribute)– Sattva (Sattwa), Rajaḥ (Rajas), Tamaḥ (Tamas)– may have been referred to as ‘upādhi’. God Śiva is known as Ūrdhvagātmā, since He is above and beyond the three guṇas.
In Amarakoṣa (Amarakosha), guṇayoga (gunayoga), dravyayoga, and kriyāyoga (kriyayoga) –these three are called upādhitraya —
guṇadravyakriyāyogopādhibhiḥ.
God Śiva is also above and beyond these three upādhis. In this sense, too, he is known as Ūrdhvagātmā.