In reverent detail, the scripture describes the offerings and arrangements most pleasing to Śambhu, Lord Śiva. Among these, the five sacred products of the cow hold special significance: sweet milk, curd, and ghee, all drawn from tawny cows, are cherished by Śiva for both bathing and drinking. To honor Him, auspicious seats made of ivory, lavishly adorned with gold and jewels, and covered with beautiful, variegated cloths are to be prepared. Comfortable beds, furnished with soft cushions and fine cotton, of varying heights and delightful to rest upon, should also be arranged. Pure water, drawn from rivers flowing to the ocean or from lakes, cooled and filtered through cloth, is considered best for bathing and drinking. A charming umbrella, radiant like the moon, decorated with strings of pearls and nine kinds of precious gems, with a golden handle, is to be offered, captivating in its divine beauty. White, fine fly-whisks, embellished with gold, shaped like a pair of royal swans, and set with jeweled handles, add to the splendor. A crystal-clear mirror, anointed with divine fragrance, adorned with jewels and garlands, is included among the offerings. The conch, deep-sounding and resembling a swan, jasmine, or the moon, is decorated with jewels and gold. Beautiful kettledrums, producing a variety of sounds, made of gold and strung with pearls, are to be played. Drums, mridangas, small cymbals, and paṭahas, with sounds like the ocean, should be carefully arranged. All kinds of beautiful vessels and plates are to be provided. The abode of Maheśa, Śiva the Supreme Self, is to be constructed in the manner of a royal palace, following the principles of architecture. It should have high enclosing walls, a gateway resembling a mountain, adorned with jewels, and golden doors. The palace, made of refined Jambū gold, is surrounded by hundreds of jeweled pillars, canopies of pearl garlands, coral gateways, and arches. Divine crowns of gold, marked with the signs of pitchers, are placed throughout. Royal mansions worthy of kings, beautified by grand avenues and lofty palaces, rise everywhere. Excellent seats and stations are established in all directions, with splendid inner enclosures. Thousands of women skilled in dance and song, and men adept with flute and lute, fill the palace with music. Heroic protectors, accompanied by elephants, horses, and chariots, stand guard. Flower gardens and numerous lakes, radiant reservoirs, and those learned in the Vedas, Vedānta, and the essence of the scriptures, devoted to Śiva's teachings, all grace the surroundings. Devotees delight in Śiva’s hermitages, marked by the characteristics taught in Śiva’s scriptures. They are peaceful, smiling, prosperous, and devoted to good conduct, accompanied by Śaivas, Maheśvaras, and revered twice-born ones. Such arrangements, both inside and outside, are to be constructed according to one’s ability. Whether in a place made of stone, wood, bricks, or clay, in a sacred forest or on a mountain, in a river, temple, region, or auspicious house—whether wealthy or poor—one must not neglect one’s capacity. One should worship the god with devotion, using only wealth acquired justly. Yet, even if one worships Śiva with wealth gained unjustly, so long as there is devotion, there is no fault, for the Lord is bound by the devotee’s intention. But if worship is performed without devotion, even with justly acquired wealth, the result is not attained. Here, devotion alone is the cause. Whatever is done with devotion, whether little or great, according to one’s means, for the sake of Śiva, yields the same result for both rich and poor. Even a man of little wealth, impelled by devotion, should act; but one with great riches, if devoid of devotion, should not. If everything is given to Śiva without devotion, the fruit is not gained; devotion alone is the cause. Not by severe austerities nor by great sacrifices does one attain the divine city of Śiva, except through devotion that is of the nature of Śiva. O Kṛṣṇa, devotion to the Supreme Lord Śiva is more secret than the most secret. By that devotion, the devotee is liberated. Recitation of Śiva’s mantra, meditation, fire-offering, sacrifice, austerity, study, charity, and all learning—all these are for the sake of inner feeling; there is no doubt. A man who acts without devotion is not liberated, even after performing everything; but one endowed with devotion is freed, even without performing anything. What need is there for a devotee of Śiva to perform thousands of Cāndrāyaṇa vows, hundreds of Prājāpatya rites, or other monthly fasts? Men without devotion undertake austerities in the world and in mountain caves, seeking only small enjoyments; but one who is devoted, with true feeling, is liberated. Action performed in the mode of goodness grants liberation; yogis abide in goodness. Those covered by passion perform actions that grant success. Demons and Rākṣasas, endowed with the quality of darkness, and others like them, worship the Lord for worldly gain. Yet, relying on devotion, whether one’s disposition is dark, passionate, or good, whoever worships the Lord attains auspiciousness. Devotion is fashioned like a boat to save one from the ocean of sin; what use are passion or darkness for one endowed with devotion? Even one of the lowest birth, the most fallen, ignorant, or degraded, if he surrenders to Śiva, O Kṛṣṇa, becomes worthy of worship by all gods and demons. Thus, the scripture reveals that devotion to Śiva transcends all, sanctifying every offering and every heart.