A wise devotee, seeking the blessings of Shiva, should begin by offering one hundred and eight oblations with Kapila ghee—either performing the ritual himself or enlisting the help of Shiva’s devotees. When the sacred fire ceremony concludes, he must present his teacher with a pair of cows, honoring him as the embodiment of the divine forms starting with Ishana. With water sanctified by the teacher and the devotees, he should bathe his own head, thereby gaining, in an instant, the merit equal to bathing at thirty-six crore holy places. Next, he must lovingly serve the teacher and his wife a meal of ten varieties of dishes, beginning with Ishana, and offer them the finest food he can afford, preceded by gifts of rudraksha beads and cloth, accompanied by cakes and sweetmeats. After these offerings, he should arrange a grand feast, pray to the Lord, and complete the recitation of sacred verses. By faithfully performing these rites, a person becomes a true practitioner. If he recites the prescribed mantra five hundred thousand times again, all his sins are destroyed. Through such recitation, starting from Atala and reaching up to Satyaloka, he attains lordship over each respective world. If he passes away before completing the recitations, at the end of his enjoyment, he is reborn on earth as a mantra reciter; and upon completing another cycle of five hundred thousand recitations, he attains closeness to Brahma. With each subsequent cycle of five hundred thousand recitations, he gains likeness and lordship, and after a hundred million, he becomes equal to Brahma himself. Having achieved union with the functional Brahma, he enjoys freely as he wishes until the dissolution of Brahma. When a new kalpa dawns, he is reborn as Brahma’s son, and through the brilliance of his asceticism, he gradually attains liberation. The worlds, beginning from Patala and ending with Satya, fourteen in all, are successively formed from the elements like earth. Above Satya and down to earth are the fourteen worlds of Vishnu; in the earthly realm, the functional Vishnu resides in the splendid city of Vaikuntha, assuming a form of great enjoyment with Lakshmi, protecting and abiding there. Above Vaikuntha are twenty-eight worlds, ending with Ashuci, firmly established. In the world of Shuchi, on Kailasa, Rudra dwells in magnificent glory. Above this are fifty-six worlds, peaceful and free from violence. In the world of non-violence, within the city of Jnana-Kailasa, the functional Lord, concealed from all, abides there. Beyond this realm lies the wheel of time, and further still, a domain presided over by Shiva, where Time itself is known as the Lord of the Wheel. Assuming the buffalo-dharma, Shiva binds all beings through time, and there exist falsehood, impurity, violence, and cruelty. These vices, along with atheism, poverty, evil associations, and sounds outside the Veda, manifest in various forms. Association with anger, dark complexion, and the great buffalo form mark the period when Maheshvara remains hidden. Below this realm is the enjoyment of action; above, the enjoyment of knowledge. Below is the illusion of action; above, the illusion of knowledge. Lakshmi, below, is the enjoyment of action, called the measure of illusion; above, she is the enjoyment of knowledge, also called the measure of illusion. Above is eternal enjoyment; below, perishable. Below is concealment; above, there is none. Below is bondage by fetters; above, freedom. Below is transmigration for those acting out of desire and karma. Above is the enjoyment of action without desire; below, transmigration for those devoted to the worship of the bindu. Those who worship the formless, free from desire, ascend above; those who worship other gods than Shiva remain below. Only those devoted solely to Shiva ascend above; below are countless souls, while above reside the supreme multitudes. Those below are bound to worldly existence; those above are liberated. Worshippers of material objects revolve below; those who offer human-made offerings ascend above. Below is the Śakti-liṅga; above, the Śiva-liṅga. Below, the liṅga is veiled and constructed; above, it is uncovered and unconstructed. Below are the worlds of Śakti, numbering one hundred and twelve. Below is the form of the bindu; above, the form of nāda. Below lies the world of action; above, the world of knowledge. Above, salutation destroys pride; concealment from birth is not prohibited there. Thus, in the meaning of ‘knowledge,’ concealment is removed; material worshippers revolve below. Those who worship the inner self truly ascend above, reaching the undivided portion in the great world of the liṅga. The eightfold bond beginning with nature is established there; thus, all worldly and Vedic matters should be understood in this way. Mounted on the buffalo of unrighteousness, the wheel of time turns. Yet, those devoted to Shiva, endowed with truth and other virtues, are set apart. Above, Dharma in the form of a bull, upholding celibacy, stands at the forefront of Shiva’s realm, supported by the feet of truth and other virtues. The bull’s horn is forbearance, its ears are tranquility, adorned with the sound of the Vedas; faith is its eyes, breath its teacher, and wisdom its mind.