Listen, O wise one, to the greatness of worshipping the liṅga, as taught in the scriptures. It is said that by fashioning ten thousand liṅgas, a person attains a status equal to that of Viṣṇu and the other gods; if one creates a hundred thousand liṅgas, incomparable prosperity follows. But whoever, on this earth, makes a crore of liṅgas becomes one with Śiva himself—of this, there is no doubt nor need for further deliberation. The worship of liṅgas made from earth is especially praised. Such worship bestows the merit of a crore of sacrifices, granting both worldly enjoyment and ultimate liberation; it is thus recommended for those who desire fulfillment in this life and the next. Yet, for one whose life passes without ever worshipping the liṅga, great harm befalls that person—such a one is deemed wicked and evil-minded. Consider, O sage, that on one side stand all the gifts, vows, pilgrimages, disciplines, and sacrifices one might perform; on the other side, the solitary worship of the liṅga. The scriptures remember this distinction well. In this present age of Kali, the worship of the liṅga is regarded as the highest practice in the world. This is the settled conclusion of the sacred texts, whether one chooses to believe it or not. The liṅga, when worshipped, grants both enjoyment and liberation, and removes all sorts of calamities. One who worships the liṅga with devotion always attains union with Śiva. The liṅga is, in truth, the very name and form of Śiva, and is always to be worshipped by great sages; therefore, among all forms, the liṅga is to be honored according to the proper rules. The liṅga itself is said to be of three kinds: superior, middling, and inferior. Listen as I describe their measures. A liṅga that is four fingers high, beautiful and set upon a pedestal, is declared by sages learned in scripture to be the superior liṅga. Half that height is known as the middling liṅga, and half again is called the inferior; thus, the threefold division is established, each lesser than the previous. Whoever, filled with devotion and faith, worships many liṅgas in this manner, easily obtains all the desires of the heart. Indeed, there is no merit found in the four Vedas greater than the worship of the liṅga; this is the firm conclusion of all the scriptures. Therefore, abandoning all other actions, the wise should worship a single liṅga with supreme devotion. Know that by worshipping the liṅga, one worships all that is mobile and immobile in this world; for those submerged in the ocean of worldly existence, there is no other means of deliverance. For those blinded by the darkness of ignorance, whose minds are attached to sense objects, there is no other raft in this world except the worship of the liṅga. Even Hari, Brahmā, and all the other gods—sages, yakṣas, rākṣasas, gandharvas, charaṇas, siddhas, daityas, and dānavas—along with the nāgas beginning with Śeṣa, Garuḍa and other birds, other Prajāpatis, Manus, kinnaras, and humans—all of them, having worshipped the liṅga with great devotion, attained their most cherished desires. All those who dwell in the heart have thus found fulfillment through this worship. Regardless of one’s birth—be it brāhmaṇa, kṣatriya, vaiśya, śūdra, or of mixed caste—one should always worship the liṅga with the appropriate mantra and with reverence. Why speak at length? The same applies to women and all others; everyone has the right to worship Śiva’s liṅga, O twice-born. Among the twice-born, worship performed by the Vedic path is best; for others, Vedic worship is not approved. For Vedic twice-born, the worship should be performed according to the Vedic path and not by any other means, as declared by blessed Śiva. Due to the curse of Dadhīca, Gautama, and others, faith in Vedic ritual arises only among the twice-born. Whoever, ignoring the Vedic path, performs smārta or any other ritual, does not obtain the fruit of intention, O mortal. Having performed the worship of Śambhu and the offering of food as prescribed, one should then worship the eight forms present there, which are indeed the three worlds. These eight forms are earth, water, fire, wind, space, sun, moon, and the sacrificer. These are to be recognized and worshipped. One should also worship the forms of Śiva known as Śarva, Bhava, Rudra, Ugra, Bhīma, Īśvara, Mahādeva, and Paśupati. Thereafter, with true devotion, one should worship the retinue of Śambhu, beginning with Īśāna, using sandalwood, rice grains, and leaves. The order is: Īśāna, Nandī, Caṇḍa, Mahākāla, Bhṛṅgi, Vṛṣa, Skanda, Kapardīśa, Soma, and Śukra. In front, one should worship Vīrabhadra; behind, Kīrtimukha. Thus, the eleven forms are to be worshipped according to the prescribed method. After this, one should recite the five-syllable mantra and the Śatarudriya, offer various praises, and also recite the Pañcāṅga. Then, circumambulating and bowing to the liṅga, one should take leave. In this way, the entire worship of Śiva is described with care. At night, always facing north, one should perform the divine rites; likewise, the worship of Śiva should always be done in purity, facing north. One should not face east before Śambhu, nor north where Śakti is present, nor west with one’s back; these positions should be avoided. Without the three lines of sacred ash, without a garland of rudrākṣa beads, and without bilva leaves, a wise person should never worship Śaṅkara. If ash is not available, then at the beginning of Śiva’s worship, one should make the tripuṇḍra marks on the forehead even with clay. At this point, a question arises: “It was previously heard that Śiva’s offering is not to be taken; tell me the decision about this, and also the greatness of the bilva, O noble sage.” The answer comes with joy: “I will tell you everything. Blessed are you who are devoted to Śiva’s vows. A devotee of Śiva who is pure, clean, steadfast in good vows, and firm in resolve may partake of Śiva’s offering, abandoning the thought that it is forbidden.” Thus is the supreme worship of the liṅga and the greatness of Śiva’s offering, as revealed in the sacred scriptures.