At the very outset of worship, one must first contemplate and establish the essence of the form—the form-essence—within the heart. Whatever offerings, honors, or acts are performed toward this form-essence are, in truth, offered directly to Shiva himself. Whether one worships the liṅga or any other image, and especially during formal worship, it is through the state of this form-essence that Shiva is to be approached and honored. Just as the Supreme Lord bestows his grace upon the form-essence, so too does Shiva, abiding within that essence, favor all beings. For the welfare of the worlds, all—from Sadāśiva and onward—are always established by the Supreme Lord Shiva within this form-essence. Shiva’s connection with the form-essence exists in all realities and unrealities, for the sake of both enjoyment and, above all, the liberation of souls. Enjoyment, as experienced by beings, arises from karma and is made up of pleasure and pain. But Shiva, having no karma, is untouched by these enjoyments—what pleasure or pain could possibly belong to him? Shiva, in his boundless generosity, grants all things and withholds nothing. Unlike those who withhold and thus incur faults, Shiva is ever free from such blemishes. Even the acts of restraint seen in Brahma and other deities are, in truth, performed by Shiva in his form as Śrīkaṇṭha, and always for the good of the world. There can be no doubt: the lordship of the universe belongs to Śrīkaṇṭha. He presides over this playful form, exercising his sovereignty with purpose and compassion. The gods and others who are subject to restraint are, as described, those in whom faults are found. Through this restraint, they are purified of sin, and the people, too, are freed from distress. Restraint, by its very nature, is not to be despised by the wise; indeed, punishment of the punishable is praised among kings, for it is rooted in the aim of benefit. The accomplishment that is the complete function of all works belongs to the Lord alone. If he did not exercise this lordship over the world, how could he rightly be called its Lord? The will of the Lord is creative power; his command is supreme. His order—what must be done and what must not be done—defines the rule of righteousness. To act in accordance with that rule is the mark of virtue; to act otherwise is not. Yet, not all conduct in the world is found to be so. If something is virtuous, it should be protected; if not, it should be set aside. When persuasion fails, punishment becomes necessary. This discipline, which may end in punishment, is always defined by its aim for benefit; whatever opposes this aim is deemed harmful. Those who are always established in what is beneficial set an example of the Lord himself. Thus, the virtuous cannot be blamed when they restrain only the wicked. In this world, those who act improperly and without discernment are to be censured, for whatever disturbs the peace of people is improper. All restraint is not born of hatred; just as a father, in restraining and teaching his son, does not act from hatred but from love. Even one who is neutral must sometimes restrain others, and in doing so, some degree of harshness may inevitably arise. Otherwise, if he refrains from restraining those at fault, he does not harm them directly; but if, out of ignorance, he remains neutral when action is needed, he does cause harm. Therefore, to inflict suffering without compassion is always forbidden by some, while others say it is not always so. When a physician, knowing the cause of illness, causes pain to a patient in treatment, there is no cruelty—only compassion motivates his actions. Even compassion is not always a virtue toward those who are harmful; in such cases, misplaced compassion is, in effect, unfeeling. Neglect is also a fault when one has the power to protect; by neglecting, those who should be protected are immediately endangered. For example, if someone sees a snake approaching and neglects to protect another, focusing only on apparent faults, he too is unfeeling in the outcome. Thus, compassion is not always a virtue; only that which achieves the intended benefit is accepted, all else is not. In embodied beings, faults such as passion do exist, but these belong only to the beings themselves, never to Shiva—just as copper, even when placed in fire, remains distinct for a time. Fire is not defiled by contact with copper; it is the copper that takes on impurity from contact with what is impure, not the fire. Yet, by union with fire, even what is impure becomes pure. In the same way, contact with the pure self—Shiva—can never make Shiva impure. Rather, it is only the impure self that becomes pure through contact with Shiva, just as when iron is placed in fire, the burning belongs to the fire and not to the iron. In the embodied self, sovereignty belongs to the Lord alone, not to individual selves; for just as wood does not burn upward by itself, it is the fire that burns. The state of being charcoal belongs to the wood, not to the fire; so too, in this world, whether in wood, stone, or clay, it is only by the influence of Shiva’s presence that the state of being Shiva is attributed. Qualities such as friendliness are secondary, and their functions are distinct. For those imbued with these qualities, they may lead to merit or fault; but for Shiva, whether such qualities are present or not, all are accepted by him, and his qualities are neither for merit nor for fault. The wise do not consider the term ‘grace’ as secondary; rather, liberation from worldly existence is the true benefit—this is the command of Shiva and is most auspicious. That which is done according to his command is truly beneficial; this benefit is grace. We should strive to engage all in what is beneficial, for Shiva is the very cause of universal grace. Even the word ‘help’ is said to mean grace, for it too is of the nature of benefit; thus, Shiva is the universal benefactor. All things, sentient and insentient, are always engaged in what is beneficial; yet, due to the obstruction of their own nature, they do not all attain benefit equally. Just as the sun, with its rays, causes lotuses to bloom, yet not all lotuses open equally—each blooms according to its own nature.