Whether fashioned from clay or made to last only a short time, when the linga is established with true devotion—by the lords of gods, or using lotuses, fire, water, or wealth—it brings forth auspicious fruits. This act is praised by accomplished beings: Vidyadharas, serpent kings, Yakshas, demons, and Kinnaras all extol the supremely virtuous soul, accompanied by the celestial sound of divine drums. Such a soul radiates light, illuminating the worlds in succession—earth, atmosphere, heaven, and realms beyond—surpassing even the highest austerities and the very essence of truth with his own brilliance. Having placed himself firmly on the path of proper linga establishment, and wielding his own extended sword of resolve, he swiftly pierces the cosmic egg and emerges without hesitation. Yet, it is taught that one should go beyond the limited forms—stone, gem, metal, wood, clay, or temporary lingas—and strive to establish the entire, complete form of the divine. When the rite is performed, especially during the sacred month of Skanda, the one who establishes the linga—shining pure and white like jasmine and fresh cow’s milk—becomes a source of auspiciousness. In this act, Rudra himself, without doubt, abides, having assumed a human form. Simply by seeing or touching him, people attain fulfillment. O foremost among Brahmins, even with hundreds of ages, it is not possible to fully describe the merit of such an act; thus, it is said, one should establish the linga accordingly. The divine, auspicious form of the Lord is suitable for contemplation by all mortals, but for yogis alone, he is to be meditated upon as formless. Yet, a question arises: He is formless, pure, eternal—how then did he come to possess forms? The sages urge that this mystery be revealed, as it was heard in times past. Some who know the highest truth have spoken of him as having the form of the sacred syllable; having heard this, they call it knowledge, born from the highest scripture. Knowledge concerning objects, such as sound, is called knowledge; some declare that knowledge, free from error, to be true, while others disagree. That knowledge which is pure, spotless, undifferentiated, and independent—revealing the teacher—is praised as true knowledge by some sages and Brahmins. Liberation comes only through knowledge; grace is given for the attainment of knowledge; by both, the yogi is freed and filled with bliss. Some sages say that through action, the Lord’s connection is established; having withdrawn the imagined form, he acts solely by his own will. The sky is said to be the head of the Lord, space his navel, the moon, sun, and fire his eyes, and the directions his ears. The netherworld forms his feet, the ocean his garment; all the gods are his arms, and the stars are his ornaments. Nature is his wife, and the person is called the linga; from his mouth arise all Brahmins, and Brahma, the blessed Lord. Indra and Upendra spring from his arms, the Kshatriyas from the great soul, the Vaishyas from his thighs, and the Shudras from the feet of the Pinaka-holder. His hair is the lotus-whorl and other types, it is said; winds arise from his nose, movement from hearing, and likewise memory. Thus, he is the soul of action, the initiator from nature; the glorious person is to be known through knowledge—there is no other way. Among thousands of sacrificial acts, the austerity-sacrifice is superior; among thousands of austerity-sacrifices, the recitation-sacrifice is superior still. Among thousands of recitation-sacrifices, the meditation-sacrifice is supreme; nothing is higher than meditation, for meditation is the means to knowledge. When the yogi, established in equanimity, perceives through meditation, Shiva is truly present for one devoted to the meditation-sacrifice. For those who possess true knowledge, ritual purity and expiatory acts are unnecessary; all, whether they know Brahman or not, are purified by knowledge alone. For those who discern the truth, there is no action in the world, nor happiness or sorrow; for those absorbed in meditation, righteousness and unrighteousness, recitation, and oblation are always present within. The linga, of the nature of supreme bliss—pure, auspicious, imperishable, without parts, all-pervading—is to be known as established in the heart of yogis. The twice-born declare the linga to be of two kinds: external and internal. The best of sages say the external is gross, the internal is subtle. Those devoted to ritual acts are attached to worship of the gross linga; the gross form is for the sake of contemplation by those not yet ready for higher understanding. He who does not directly perceive the internal linga is deluded, imagining everything as external and nothing otherwise. For the wise, the subtle, stainless, imperishable linga is directly perceived, just as for the unwise, the gross one is imagined from clay, wood, and the like. Some who know the essence of reality say that, upon reflection, there is no separate object; all is Shiva, both with and without attributes. Even space, when seen within a pot, appears as one; some say that both distinction and non-distinction belong to Shankara. For the sake of understanding, it is said: though the sun is one, it appears as many in different vessels of water. All creatures in heaven and on earth are composed of the five elements; yet, due to differences in species and individuals, they are seen as many. Whatever is seen or heard, know that to be of the nature of Shiva; the diversity among people in this world is only an appearance, upon reflection. Even in dreams, after enjoying great pleasures, a mortal may feel happy or unhappy, but upon reflection, neither pleasure nor pain is actually experienced. Thus say others who know the true meaning of the Vedas: the Supreme Lord, with all attributes, is directly present in the hearts of those bound in samsara. For yogis, the Lord is without attributes; for the wise, he is all-pervading. Three forms of the Supreme Lord are praised in the world: first, the formless; then the form with and without attributes; and third, the form with attributes. There is no other, O best of the twice-born.