Listen, O wise ones, to the teachings handed down by those who have seen the highest truth. Some sages, having realized the ultimate reality, spoke of the Supreme as having the very form of the sacred syllable. Upon hearing this, the Brahmins recognized it as knowledge—knowledge born from the highest scripture. This knowledge, they said, concerns objects such as sound, and is called knowledge when it is free from error. Yet, there are those who debate this, some declaring it so, others denying it. But that knowledge which is pure, spotless, without differentiation, and free from all dependence—which reveals the true teacher—is what some sages and Brahmins call true knowledge. It is by knowledge alone that liberation is attained. Grace, too, is given for the sake of gaining knowledge. Together, knowledge and grace free the yogi, filling him with bliss. Some sages speak of action as the means of connection: the aspirant, having withdrawn from the imagined forms, acts solely by the power of his own will. Contemplate, O seekers, the cosmic form of the Lord: the sky is his head, space his navel; the moon, the sun, and fire are his eyes, while the directions are his ears. The netherworld forms his feet, the ocean is his garment; all the gods are his arms, and the stars are his ornaments. Nature herself is his consort, and the person is called the linga. From his mouth arise all Brahmins, and from him comes Brahma, the blessed creator. Indra and Upendra spring from his arms, the Kshatriyas from his great soul, the Vaishyas from his thighs, and the Shudras from the feet of the Pinaka-holder. The lotus-whorl and other forms are said to be his hair; the winds arise from his nose, movement from his hearing, and even memory springs forth from him. Thus, he is the very soul of action, the initiator born from nature. The glorious person is to be known through knowledge and by no other means. Among the countless sacrificial acts, the austerity-sacrifice stands above the rest; among thousands of austerity-sacrifices, the recitation-sacrifice is superior. Yet higher still is the meditation-sacrifice, for there is nothing greater than meditation. Meditation, indeed, is the direct means to knowledge. When a yogi, established in equanimity, perceives through meditation, then Shiva himself becomes present to the one devoted to the meditation-sacrifice. For those who possess true knowledge, ritual purity and expiatory acts are no longer necessary; all are purified by knowledge alone, whether they know Brahman or not. For those who truly discern, there is no action in the world, nor are there 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 and all-pervading—is to be known as established in the heart of yogis. The twice-born declare that the linga is of two kinds: external and internal. The best of sages say the external is gross, while the internal is subtle. Those devoted to ritual acts are attached to the worship of the gross linga. This gross form is for the sake of contemplation by those not yet ready for the subtle truth. But one whose internal linga is not directly perceived is deluded, seeing everything as external and nothing otherwise. For the wise, the subtle, stainless, imperishable linga is directly perceived, just as the unwise imagine the gross one from clay, wood, or other materials. Some who know the essence of reality say that, upon reflection, there is no separate object—all is Shiva, both with and without attributes. O virtuous ones, even space appears as one when seen within a pot; some say that distinction and non-distinction both belong to Shankara. For the sake of understanding, consider the sun: though it is one, it appears as many in different vessels of water throughout the world. All creatures in heaven and on earth are composed of the five elements, yet, due to differences of species and individuals, they appear as many. Whatever is seen or heard, know that to be of the nature of Shiva. The diversity among people is only an appearance; upon reflection, all is one. Even in dreams, after enjoying great pleasures, a mortal may feel happiness or unhappiness; but upon reflection, neither pleasure nor pain is truly experienced. In this way, those who know the true meaning of the Vedas declare: the Supreme Lord, with all attributes, is directly present in the hearts of those bound in the cycle of birth and death. 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: the first is formless, then the form with and without attributes, and the third is with attributes. There is no other, O best of the twice-born. Some worship again and again the form with and without attributes; some worship the all-knowing one in the heart, or in the linga of Shiva, or in the fire. Some sages, always engaged in worldly life, worship only the form with attributes; thus do householders, with wives and sons, continually worship. As Shiva is, so is the Goddess; as the Goddess is, so is Shiva. Therefore, with the understanding of their non-difference, there are twenty-seven distinctions. They worship, both within the body and outside, in the four-sided, six-angled, ten-spoked, twelve-spoked, sixteen-spoked, and three-sided forms. By his own will, Shiva himself, the Lord, abides together with the Goddess. For the purpose of liberation, Shiva is beyond the manifestation of both existence and non-existence. Some declare him to be one, others say he is twofold, others say he is of threefold nature; likewise, others who know the Vedas say that Shiva is the transmigrating soul. Brāhmaṇas, always devoted to righteousness and distinguished by pure devotion and yoga, worship the Lord of Yoga, the one with all forms, in the center of the six-angled figure. Those who see Shiva there, in the three-sided figure, in the midst of the three principles, as threefold and three-eyed, they attain him; and other yogins do not. By her, the Goddess, one attains the ancient Person. Now, let me declare further the complete fruit of the establishment that arises from the self-willed form, for the benefit of all worlds. Having established the god together with Skanda, seated upon the supreme seat, with devotion, one attains all desires.