Listen, O seekers, to the sacred teaching of the glorious Person, who is the soul behind all action and the initiator through Nature itself. This resplendent Being, the Supreme, is to be truly known only through knowledge—never by any other means. Among countless acts of sacrifice, it is the austerity-sacrifice that shines as superior; yet, greater still among thousands of those is the sacrifice of sacred recitation. Even above innumerable recitation-sacrifices stands the meditation-sacrifice, for nothing surpasses meditation. Meditation alone is the path that leads to true knowledge. When the yogi, steadfast in equanimity, perceives through the power of meditation, then Shiva himself is revealed to the one who is devoted to this sacrifice of meditation. For those blessed with genuine knowledge, ritual purity and acts of expiation hold no necessity; for all—whether they know Brahman or do not—are purified by knowledge alone. To those who truly discern, the world holds no binding actions, no happiness or sorrow; yet for those absorbed in meditation, righteousness and unrighteousness, recitation and offering, all reside perpetually within. The liṅga, which is of the nature of supreme bliss—pure, auspicious, imperishable, without parts, and all-pervading—is to be recognized as established within the heart of yogis. The twice-born sages declare the liṅga to be of two kinds: the external and the internal. The external is gross, while the internal is subtle, so say the wisest among them. Those devoted to ritual actions become attached to the worship of the gross liṅga; this tangible form is provided for contemplation by those not yet worthy of the subtle truth. But one who does not directly perceive the internal liṅga is deluded, imagining all reality as external and nothing more. For the wise, the subtle, stainless, imperishable liṅga is directly perceived within, just as the unwise imagine the gross liṅga made of clay, wood, or other materials. Some, who have grasped the essence of reality, proclaim that upon deep reflection, there is no separate object—everything is Shiva, both with and without attributes. Even as space appears as one within a pot, so too, some say, distinction and non-distinction both belong to Śaṅkara. For the sake of understanding, consider this: though the sun is one, it appears as many when reflected in different vessels of water. In the same way, all beings in heaven and on earth are composed of the five elements, yet, due to differences in species and individuals, they seem many. Whatever is seen or heard, know that all is of Shiva’s nature; the apparent diversity among people in this world is but an illusion, revealed as such upon reflection. Even in dreams, after experiencing great pleasures, a mortal may feel happiness or sorrow, but upon reflection, neither pleasure nor pain is truly experienced. Thus, too, declare those who know the true meaning of the Vedas: the Supreme Lord, with all attributes, abides directly in the hearts of those bound in the cycle of existence. 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; the second is both with and without attributes; the third is with attributes alone. There is no other, O best of the twice-born. Some worship again and again the form that is both with and without attributes; others worship the all-knowing One in the heart, or in the liṅga of Shiva, or in fire. Some sages, always engaged in worldly life, worship only the form with attributes—thus do householders, with wives and children, continually offer their devotion. As Shiva is, so is the Goddess; as the Goddess is, so is Shiva. Thus, understanding their non-difference, twenty-seven distinctions are recognized. Worship is performed both within the body and without, in forms that are four-sided, six-angled, ten-spoked, twelve-spoked, sixteen-spoked, and three-sided. By his own will, Shiva, the Lord, abides together with the Goddess. For the purpose of liberation, Shiva transcends even the manifestation of existence and non-existence. Some declare him to be one, others say he is twofold, others yet say he is threefold; likewise, those who know the Vedas state that Shiva is the transmigrating soul. Brāhmaṇas, ever devoted to righteousness, pure in 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, amidst the three principles, as threefold and three-eyed, attain him—while other yogis do not. By the Goddess, one attains the ancient Person. Now, hear further of the complete fruit that arises from the self-willed form, for the benefit of all worlds. When one establishes the god together with Skanda, seated upon the supreme seat, with devotion, all desires are fulfilled. By worshipping the god along with Skanda even once, following the proper method, the mortal gains the result I shall now declare. With aerial chariots that shine like ten million suns, fulfilling all desires, filled with the daughters of Rudra and accompanied by song and dance, the yogi sports like Shiva until the dissolution of creation. There, enjoying supreme pleasures in chariots that grant all desires, he attains the realms of Auma, Kaumāra, Īśāna, Vaiṣṇava, Brahma, Prajāpati, and the great radiant worlds of Janaloka and Mahas. Having attained the realm of Indra and become Indra for ten thousand years, he enjoys splendid divine pleasures in the world of Bhuvar. Reaching Meru, he delights in the abodes of the gods, with one foot, four arms, three eyes, and bearing a trident. He creates Hari standing on his left, the four-faced one on his right, and a crore of twenty-eight Rudras, all with splendid limbs. The twenty-fivefold Person arises directly from the heart; Prakṛti is on the left, and Buddhi is in the place of intellect. From ahaṃkāra arises further ahaṃkāra; from this come the subtle elements, and from the senses, the sense-objects; all this is the play of the Supreme Lord. From the soles of the feet arises earth; from the secret place, water; from the navel, fire; and from the heart, the sun itself. Thus, O seekers, does the Supreme Lord manifest all, and through knowledge and devotion, one may realize the fullness of Shiva’s presence within and without.