For the wise, the subtle and stainless imperishable liṅga is directly perceived; while for those less aware, a gross liṅga is imagined from clay, wood, and similar materials. Some who know the essence of reality reflect that there is no separate object at all—everything is Śiva, both with attributes and without. Even space, when seen through the mouth of a pot, appears as one; so too, some say, the distinction and non-distinction belong to Śaṅkara. For clarity, consider the sun: though it is one, it appears as many in different vessels of water. Likewise, all creatures in heaven and earth are composed of the five elements, yet due to differences in species and individuals, they appear as many. Whatever is seen or heard in this world is of the nature of Śiva; diversity among people is only an appearance when considered deeply. Even in dreams, after enjoying great pleasures, a mortal may feel happiness or sorrow, but upon reflection, neither pleasure nor pain is truly experienced. Thus, others 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 worldly 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, 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 liṅga of Śiva, or in fire. Some sages, always engaged in worldly life, worship only the form with attributes; thus, men with wives and sons continually worship. As Śiva is, so is the Goddess; as the Goddess is, so is Śiva. Therefore, with the understanding of their non-difference, twenty-seven distinctions are recognized. Worship is performed both within the body and outside, in forms such as the four-sided, six-angled, ten-spoked, twelve-spoked, sixteen-spoked, and three-sided figures. By his own will, Śiva, the Lord, abides together with the Goddess, and for the purpose of liberation, Śiva is beyond the manifestation of 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 Śiva is the transmigrating soul. Brāhmaṇas, always devoted to righteousness, 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 Śiva there, in the three-sided figure, amid the three principles, as threefold and three-eyed, attain him; other yogins do not. By her, the Goddess, one attains the ancient Person. Now, let me declare further the complete fruit of the establishment arising from the self-willed form, for the benefit of all worlds. Having established the god together with Skanda, seated on the supreme seat, with devotion, one attains all desires. By worshipping the god together with Skanda, even once, according to the proper method, the mortal obtains the result which I shall now state as I have heard. With aerial chariots shining like ten million suns, fulfilling all desires, filled with daughters of Rudra, and accompanied by song and dance, the yogi sports like Śiva until the dissolution of creation; there, enjoying great pleasures with all-desire-fulfilling aerial chariots. He attains the realms of Auma, Kaumāra, Īśāna, Vaiṣṇava, Brahma, and Prajāpati—the great radiant ones—as well as Janaloka and Mahas. Having attained the Indra realm, and having become Indra for ten thousand years, and having enjoyed divine, splendid pleasures in the world of Bhuvar, he reaches Meru, delighting in the abodes of the gods, with one foot, four arms, three eyes, and bearing a trident. He creates Hari standing on the left, the four-faced one on the right, and a crore of twenty-eight Rudras, all with splendid limbs. The twenty-fivefold Person is directly from the heart; likewise, Prakṛti is on the left, and Buddhi is in the place of intellect. From ahaṃkāra comes ahaṃkāra; from that, the subtle elements; from the senses, the sense objects—all this is the play of the Supreme Lord. From the soles of the feet comes earth; from the secret place, water; from the navel, fire; from the heart, the sun. From the throat, Soma; from between the brows, the self; from the crown of the head, the heavens—thus, having been created, all the world, both moving and unmoving, stands manifest. By establishing the all-knowing, all-pervading God according to the prescribed method of knowledge and ritual, one attains union with Shiva. Fashioning the Lord of Sacrifice as three-footed, seven-handed, four-horned, and two-headed, he is honored in the realm of Vishnu. There, enjoying great pleasures for a hundred thousand aeons, the happy man, returning in due course to this world, becomes the consummation of all sacrifices. Whoever establishes the bull-mounted one, adorned with the crescent moon, obtains the merit of performing ten thousand horse sacrifices. Traveling in a golden aerial chariot adorned with networks of bells, he reaches the divine city of Shiva and is liberated there itself. Now, I declare, just as I have heard, the fruit obtained by establishing the Lord together with Nandi, with Ambā, and surrounded by all the hosts. With aerial chariots radiant as the solar orb, yoked with bulls, crowded with hosts of apsarases, and rare even for gods and demons, surrounded on all sides by dancing troupes of apsarases, resplendent in every way, he reaches the divine city of Shiva and attains the state of Ganesha. There, he beholds the Lord of gods, the master, dancing with the daughter of the mountain, with a thousand arms, all-knowing, or even with four arms.