When preparing to worship Lord Śiva, the Supreme Self, one should first provide beautiful vessels and plates, ensuring all the necessary items are present. The abode for Maheśa must be constructed with the grandeur of a royal palace, following the principles laid down in the science of architecture. This sacred dwelling should be encircled by high, protective walls, featuring a gateway that resembles a mountain, adorned with many jewels, and doors inlaid with golden panels. The palace itself should be fashioned from the finest Jambū gold, surrounded by hundreds of jeweled pillars, and crowned with canopies made of pearl garlands. The gateways and arches should gleam with coral, and the structure should be adorned with divine golden crowns, marked with auspicious pitchers. Within, royal mansions fit for kings should rise, beautified by grand avenues and soaring palaces that tower above all else. Excellent seats and stations should be established in every direction and intermediate quarter, as if the inner enclosures themselves are most splendidly decorated. The atmosphere should be enlivened by thousands of the finest women, skilled in dance and song, alongside many men adept with flute and lute. Heroic protectors should stand guard, accompanied by elephants, horses, and chariots, while the grounds are graced with many flower gardens and shimmering lakes. In all directions, the palace should radiate with the presence of long reservoirs, and the company of those who know the Vedas, Vedānta, and the essence of the scriptures—devotees devoted to the teachings of Śiva. The hermitages should be filled with those who delight in Śiva’s presence, marked by the qualities taught in his scriptures: peaceful, smiling, prosperous, and devoted to good conduct. Śaivas, Maheśvaras, and revered twice-born ones should be present, both inside and outside, with everything constructed according to one’s ability. Whether the place is made of stone, wood, brick, or even mere clay, whether it is in a sacred forest, on a mountain, by a river, in a temple, in a region, or in an auspicious house—regardless of wealth or poverty, and without neglecting one’s own capacity—one should worship the Lord with devotion, using only wealth acquired justly. Yet, even if one worships Śiva with wealth gained unjustly, 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 true cause. Whatever is offered to Śiva, whether little or great, if done with devotion according to one’s means, the result is the same for both the rich and the poor. Even a man of little wealth, if impelled by devotion, should act, but one blessed with riches, if devoid of devotion, should not. Even if a person gives everything to Śiva without devotion, he does not partake of the fruit; 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 nature of Śiva. O Kṛṣṇa, devotion to the Supreme Lord Śiva is more secret than the most secret; there is no doubt that, by that devotion, the devotee is liberated. Recitation of Śiva’s mantra, meditation, fire-offerings, sacrifice, austerity, study, charity, and all learning—these are all for the sake of inner feeling; there is no doubt about this. A person 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 perform austerities in this 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, and yogis abide in goodness. Those covered by passion perform actions that grant success, while demons and Rākṣasas, endowed with the quality of darkness, and other such men, worship the Lord for worldly gain. Yet, relying on devotion, whether their disposition is dark, passionate, or good, one who worships the Lord attains auspiciousness. Because devotion is like a boat that saves one from the ocean of sin, what use are passion or darkness for one endowed with devotion? Even if one is of the lowest birth, the most fallen, ignorant, or degraded, if he surrenders to Śiva, O Kṛṣṇa, he is worthy of worship by all gods and demons. Therefore, with all effort, one should worship Śiva with devotion alone; for those without devotion, there is no fruit at all, anywhere. Now, O Kṛṣṇa, listen to a most secret teaching, carefully determined by the Vedas, scriptures, and those learned in the Vedas. Even if a person has killed a Brahmin, drunk liquor, stolen, violated the teacher’s wife, killed mother or father, slain a hero, or even destroyed an embryo—by worshipping Śiva, the supreme cause, with devotion and the proper mantra, he is freed from those sins, gradually, within twelve years. Therefore, with all effort, even if fallen, one should worship Śiva; if he is a devotee, there is no one else—living on alms and with the senses controlled. Even having committed a great sin, if one worships the Lord of gods with devotion and the five-syllable mantra, he is freed from that sin. Those who subsist on water, air, or other severe vows—by these vows alone, they do not attain union with Śiva’s realm. But whoever worships Śiva even once, with devotion and the five-syllable mantra, he too attains Śiva’s abode, because of the greatness of the Śiva-mantra. Therefore, all austerities, sacrifices, and gifts of all one’s wealth are not equal, even in a fraction of a crore, to the worship of Śiva’s form. Whether bound or liberated, if one worships with the five-syllable mantra, the devotee is freed—there should be no doubt about this.