14. He is the intellect only and the conscious soul, the all pervading and the all supporting spirit; and resides alike in the pot and painting, as in the moving car as also in living animals.
15. He is Siva, Hari, and Hara, Brahmá, Indra, Fire, and Yama; He is the receptacle of endless beings, and the aggregate body of all essences or the sole entity of entities.
16. He contains this mundane sphere, together with all the worlds with their mountains and all other contents in himself; and the all powerful time which hurls them ever onward, is the warder at the doorway of his eternity.
17. The great god Mahádeva, is to be thought upon as dwelling in some part of this body of eternity and infinity, with his body and its members, and with a thousand ears and eyes. (This is same with the macrocosm of virát in the vedas).
18. This figure has moreover a thousand heads and a thousand hands with their decorations. It has as many eyes all over its body with their powers of sight and so many ears also with their power of hearing.
19. It has the powers of feeling or touch and taste all over its person, as also, the power of hearing in the whole body, and that of thinking in its mind within.
20. It is however wholly beyond all conception, and is perfectly good and gracious to all. It is always the doer of all things that are done, and the bestower of every blessing on all beings.
21. It is always situated in the inside of all beings; and is the giver of strength and energy to all. Having thought upon the Lord of Gods in this manner, the devotee is to worship him in the usual method of the ritual.
22. Now hear me tell you, that are best acquainted with Brahma, of the mode of worshipping him in spirit; which consists only in adoring him in the conscious soul, and not in presenting offerings unto him.
23. It requires no illumination nor fumigation of incense; It has no need of flowers or decorations, nor does require the oblations of rice or sprinkling of perfumes or sandal paste.