Once, Lord Śiva spoke to his two devoted disciples, imparting profound wisdom about worship. He explained that both the liṅga and the image (bera) are considered equal in worship, yet the liṅga holds supreme significance. Therefore, he advised that those who seek liberation should worship the liṅga above the image. Śiva instructed that the liṅga should be established with the sacred Om mantra, while the image is to be consecrated with the five-syllable mantra. Both must be installed with proper materials, whether by oneself or by others, and each should be consecrated according to the prescribed rites. Through sincere worship and offerings, Śiva assured them, his divine state is easily attained. Having given these instructions, Śiva vanished before his disciples. Inspired by his words, one disciple asked, “How should the liṅga be established? What are the characteristics of the site? How should it be worshipped, and in what place, time, and by whom?” The answer was given with clarity and compassion: “For your sake, listen attentively. The liṅga should be installed at an auspicious and favorable time, in a holy place or on a riverbank. It may be placed wherever regular worship can be performed, whether the liṅga is made of earth, stone, or metal, according to one’s preference. A liṅga bearing the marks of a wish-fulfilling tree grants the fruit of worship, and one adorned with all auspicious signs immediately bestows blessings. The subtle form is especially praised for portable liṅgas, while the gross form is suited for fixed installations. The liṅga should be installed with proper marks and a pedestal, crafted according to Śiva’s ordinance. The pedestal may be square, triangular, or club-shaped, with a subtle center; such a pedestal yields great spiritual fruit. First, the liṅga should be made from clay, stone, or similar materials—or from metals. The pedestal should match the material of the liṅga, particularly for fixed installations. Generally, a single liṅga and pedestal should be installed, except for the special liṅga made by Bāṇa. The ideal measure for the liṅga is twelve aṅgulas; if it is less, the result is smaller, but if it is more, there is no fault—even if the maker falls short by one aṅgula. Before installing the liṅga, a temple should be constructed with skill, accompanied by groups of deities. Within the temple, a beautiful and strong sanctum should be built, adorned like a mirror. At the cardinal doors, nine gems are to be placed as the main ones: sapphire, ruby, coral, crystal, emerald, pearl, hessonite, diamond, and coral again. In the center, a great substance should be placed along with Vedic rites. Having worshipped the liṅga with prescribed offerings in five places, and made many offerings into the fire, a portion should also be offered to Śiva. The guru and teacher should be honored with wealth and desired objects, and relatives as well. Prosperity should be given to those who seek it, whether dull or wise. All beings—immobile, mobile, and living—should be satisfied with care, filling a pit with gold and the nine gems. Reciting the sadyādi-brahma and meditating on the supreme auspicious deity, one should utter the great mantra Oṃkāra, resounding with sound. Then, the liṅga should be established, joined with its pedestal, and bound with permanent cement. In the same way, the image (bera) should also be installed, supremely auspicious; the image is meant for festival purposes, to be taken outside, and should be consecrated with the pañcākṣara mantra. The image should be received from the gurus or worshipped by the virtuous. Worship of both the liṅga and the image grants the state of Śiva. It is said that the liṅga is of two kinds: immobile and mobile. The immobile liṅga includes trees, bushes, and the like, while the mobile liṅga includes worms, insects, and similar beings. Service is for the immobile, and offerings are for the mobile. The wise know that worship of Śiva should be performed with affection for every kind of happiness. The pedestal is entirely made of Māyā, while the Śiva-liṅga is of pure consciousness. Just as Śaṅkara stands holding the goddess Umā on his lap, so too does the liṅga always stand holding the pedestal. Having installed the great liṅga, one should worship it with offerings, performing daily worship as one is able, just as one would raise the banner and perform other rites. The liṅga, when installed, directly grants the state of Śiva; if it is a movable liṅga, it should be worshipped with sixteen offerings. Worship should proceed in proper order: invocation, offering of a seat, arghya, water for the feet, ritual sipping of water, bathing preceded by anointing, clothing, fragrance, flowers, incense, lamp, and food offering. Also, waving of lights, betel, obeisance, and dismissal should be performed. After offering arghya and the like, the food offering should be properly presented. One should always perform, as able and in due order, ablution, food offering, obeisance, and libation, all leading to the state of Śiva. Whether the liṅga is man-made, Vedic, divine, self-manifested, established, or unprecedented, it should be worshipped with proper offerings as appropriate. Whatever worship implements are given, some fruit is attained. By circumambulation and obeisance in proper order, one attains the state of Śiva. Even merely seeing the liṅga, according to rule, bestows the state of Śiva. The liṅga may be made of clay, cow dung, flowers, oleander, fruits, jaggery, fresh butter, ashes, or cooked rice, as one wishes. Having made the liṅga with effort, one should worship it accordingly. Some even desire to worship on the thumb and so on; in the rites of the liṅga, there is never any prohibition anywhere, for Śiva is the giver of results everywhere, according to the effort. By gifting a liṅga or crowning a liṅga, one attains the state of Śiva. If given with faith to a devotee of Śiva, it bestows the state of Śiva. Or, one may always recite the praṇava ten thousand times, or a thousand times at each twilight—this is known to bestow the state of Śiva. At the time of recitation, one should worship the praṇava ending with 'ma', which purifies the mind. Thus, through these sacred instructions, the path to attaining the state of Śiva is revealed for all who approach with reverence and devotion.