The worship of Lord Śiva is a sacred and precise undertaking. To begin, one must honor the eleven forms of Śiva, placing Vīrabhadra at the forefront and Kīrtimukha behind, offering reverence to each form according to the prescribed methods. After this, the devotee recites the five-syllable mantra and the Śatarudriya, followed by various hymns of praise and the recitation of the Pañcāṅga. Once these prayers are complete, the devotee circumambulates the liṅga, bows in humility, and then takes leave, thus completing the careful worship of Śiva. The rites are best performed at night, always facing north, for this direction is most auspicious for Śiva’s worship. Purity is essential; the devotee should never face east before Śambhu, nor north when Śakti is present, nor turn their back to the west. Such positions are to be avoided. Furthermore, the wise should never worship Śaṅkara without first marking the three lines of ash on their body, wearing a garland of rudrākṣa beads, and offering bilva leaves. If sacred ash is unavailable at the start of worship, even clay may be used to draw the tripuṇḍra on the forehead. At this point, a question arises regarding the offering made to Śiva: Is it to be consumed, and what is the greatness of the bilva leaf? The sage responds with joy, praising the one who seeks to follow Śiva’s vows. He explains that a devotee who is pure, steadfast in good conduct, and firm in resolve may indeed partake of Śiva’s offering, abandoning the notion that it is forbidden. Even the sight of Śiva’s offering dispels sin, but for the devotee who partakes of it, merit multiplies by the millions. No number of sacrifices, even in the thousands or hundreds of millions, equals the merit of eating Śiva’s offering; by this act, one attains union with Śiva. Wherever Śiva’s offering is distributed within a home, that place becomes pure and sanctifies others as well. When the offering arrives, it should be received with a bowed head and eaten with mindfulness of Śiva. If the offering comes at another time, it is still acceptable, but if one delays in receiving it, sin attaches to the act. To refuse or lack desire for Śiva’s offering is a grave fault, leading one to dire consequences. For those initiated into Śiva’s mysteries, the offering may be eaten from the heart or from vessels of crystal, gold, or silver. Such devotees may partake of the mahāprasāda from all liṅgas, and it is always auspicious. For those not initiated but devoted, the sage explains that the offering from a liṅga made of śālagrāma, from a liquid liṅga, from stone, silver, gold, or one established by gods or siddhas, and from all jyotirlingas and crystal gems—especially in Kashmir—is as meritorious as performing the Chandrayana vow. Even one who has committed grave sins, once purified, is freed from all sin by consuming the ghee or the discarded flowers from Śiva’s worship. Where the Chandadhikara (the right to partake) is present, only he may eat the offering; elsewhere, others may do so with devotion. In the case of the Bana-linga, iron linga, Siddha-linga, self-manifested linga, and all images, the Chandadhikara restriction does not apply. Bathing the liṅga according to the proper rite and drinking the water used for this bath three times destroys all three kinds of sins. Still, there are cautions: leaves, flowers, fruits, and water offered to Śiva are not to be accepted unless they have come into contact with the śālagrāma stone, which purifies all. Nothing that has directly touched the liṅga should be taken, but whatever is outside its immediate touch is supremely pure. Having thus explained the rules regarding offerings, the sage turns to the greatness of the bilva tree. The bilva tree is extolled as the very embodiment of Mahādeva, praised by the gods themselves. Simply knowing its greatness is enough to gain merit. At the root of the bilva tree are found all the sacred places of the world. One who worships the imperishable liṅga form of Mahādeva at the root of the bilva tree is assured of reaching Śiva. Bathing one’s head with water at this root is as purifying as bathing in all holy places on earth. If, at the root of the bilva, there is a pond filled with water, Mahādeva is greatly pleased to see it. Worship performed here with fragrance, flowers, and lamps brings the devotee to Śiva’s realm, ensures the prosperity of his lineage, and increases happiness. Arranging a row of lamps at the bilva’s root, especially with knowledge and devotion, leads one to union with Mahesha. Taking a fresh bilva branch and worshipping with it frees one from sin. Feeding a devotee of Śiva at the root of the bilva tree, whether once or countless times, brings merit multiplied many times over. Giving milk or food mixed with ghee to a devotee there ensures that one never suffers poverty. Finally, the worship of the Śiva-liṅga—with all its parts and associated elements—is of two kinds: one for those engaged in worldly life, and another for those who have renounced it. Those living in the world should perform the worship of the pedestal and all the prescribed rituals with care. Thus, the profound and intricate worship of Śiva, the rules regarding his offerings, and the incomparable greatness of the bilva tree have been lovingly revealed.