In the sacred tradition, it is taught that when one seeks to worship Śiva, the Supreme Self, the offerings should be made with utmost care and reverence. One begins by presenting the finest curd, churned and blended with pieces of jaggery, alongside the chief among sweets such as apūpa, and a selection of delicious fruits. Water, adorned with red sandalwood and fragrant flowers, is offered—cool, soft, and flavored with cardamom, accompanied by a piece of areca nut fruit. Betel leaves are prepared, mixed with khadira and other auspicious substances, fair in color and golden-hued, properly processed to bring forth their auspicious qualities. Alongside, mountain-like white powder, neither harsh nor impure, is presented. Camphor, long pepper, fresh and auspicious nutmeg, and similar substances are gathered. The unguents used are sandalwood, derived from the root, wood, or dust. Musk, saffron, and the juice of deer musk are brought forth, together with fragrant, pure, and auspicious flowers. Care is taken never to offer odorless, foul-smelling, spoiled, or stale flowers, nor those that have fallen by themselves, for such are unfit in the worship of Śiva. Garments are chosen for their softness, with some made of refined gold, and ornaments are selected that resemble circles of lightning. All these items are thoroughly perfumed with camphor, resin, agaru, and sandalwood, their fragrance enhanced by heaps of flowers. Incense is prepared from sandalwood, agaru, camphor, wood, guggulu powder, clarified butter, and honey, for this blend is highly praised. Lamps are lit with the most fragrant ghee from tawny cows and mixed with camphor, considered the most excellent. The five sacred products of the cow—sweet milk, curd, and ghee—all from tawny cows—are especially dear to Śambhu, used for bathing and drinking. Auspicious seats made of ivory, adorned with gold and jewels, and covered with beautiful, variegated cloths are provided. Beds, equipped with soft cushions made of fine cotton, of various heights, are arranged to be delightful and comfortable. Water drawn from rivers flowing to the ocean, or from lakes, cooled and filtered through cloth, is chosen as best for bathing and drinking. A charming umbrella, radiant like the moon, adorned with strings of pearls and set with nine kinds of gems, with a divine golden handle, is placed nearby. White, fine fly-whisks decorated with gold, shaped like royal swans and beautified with jeweled handles, are readied. A mirror, very clear and anointed with divine fragrance, covered entirely with jewels and adorned with garlands, is offered. A conch, deep-sounding and resembling a swan, jasmine, or the moon, set with jewels and gold, is placed with care. Beautiful kettledrums, producing various sounds, made of gold and decorated with pearls, are arranged, along with drums, mridangas, small cymbals, and paṭahas, whose ocean-like sounds fill the space. Beautiful vessels and plates, all of them, are also provided. The abode of Maheśa, Śiva, is constructed as a royal palace, following the features described in the science of architecture. It has high enclosing walls, a gateway resembling a mountain, covered with jewels, and doors with golden panels. The palace is made of refined Jambū gold, surrounded by hundreds of jeweled pillars, adorned with canopies of pearl garlands, with coral gateways and arches. Divine crowns made of gold, adorned with the marks of pitchers, are placed within. Royal mansions worthy of kings, beautified by royal avenues and lofty, towering palaces, rise everywhere. Excellent seats and stations are established in all directions and intermediate quarters, as if with splendid inner enclosures. The palace is accompanied by thousands of the finest women skilled in dance and song, and by many men adept with flute and lute. It is guarded by heroic protectors, accompanied by elephants, horses, and chariots, with many flower gardens and numerous lakes. The entire space is radiant in all directions with many long reservoirs, and with those who know the Vedas, Vedānta, and the essence of scriptures, devoted to the teachings of Śiva. Devotees delight in Śiva’s hermitages, marked by the characteristics taught in Śiva’s scriptures, peaceful, smiling, prosperous, and devoted to good conduct. Śaivas and Maheśvaras, and revered twice-born ones, are in attendance, both inside and outside, with everything constructed according to one’s ability. Whether in a place made of stone, wood, bricks, or even mere clay, in a sacred forest or on a mountain, in a river, a temple, elsewhere, in a region, or in an auspicious house—whether wealthy or poor—one should not neglect one’s own capacity, but worship the god with devotion, using only wealth acquired justly. Yet, even if one worships Śiva with devotion using wealth acquired unjustly, there is no fault, for the Lord is bound by the devotee’s intention. But if one worships without devotion, even with wealth acquired justly, he does not obtain the result; here, devotion alone is the cause. Whatever is done with devotion, according to one’s means, for the sake of Śiva—whether little or great—the result is the same for the rich and the poor. Even a man of little wealth, impelled by devotion, should act; but one endowed with great riches, if devoid of devotion, should not act. If one gives everything to Śiva without devotion, he does not partake of the fruit; here, devotion alone is the cause. Not by severe austerities nor by all great sacrifices does one attain the divine city of Śiva, except through devotion that is of the very nature of Śiva himself.