25. Having proceeded from the vacuum of the Intellect, the lord Rudra is posited in the material vacuum or firmament; and has his residence also in the bodies of living beings in the form of air (or vital breath).
26. The aeriform Rudra comes to be exhausted in course of time, and then by forsaking the animated bodies, he returns to resort to the reservoir of eternal rest and peace.
27. The three qualities, the three times, the three intellectual faculties of the mind, understanding and egoism; the three vedas, and the three letters of the sacred syllable of om, are the three eyes of Rudra.
28. The trident of Rudra is the symbol of his sceptre, and it is held in his hand, to imply his having the dominion of the three worlds under his hold.
29. He is represented as having a living body and soul, to indicate his being the personality and personification of the egoism of all living beings, and that there is no living body apart from himself.
30. It is his nature and business, to provide to all living creatures, according to their wants and desert; and is therefore manifested in the form of Siva, which is the divine Intellect in the form of air.
31. This Lord having at last destroyed and devoured the whole creation, rests himself in perfect peace, and becomes of the form of pure air and of the blue firmament.
32. After affecting the destruction of the world, he drinks down and drenches up the universal ocean; and then being quite satiate, he rests himself in perfect peace and inaction.
33. Afterwards as I beheld him drawing the waters of the ocean into his nostrils, by the force of his breath.
34. I saw a flame of fire flashing out from his mouth, and thought it to be the flash of the latent fire of the water, which was drawn in him, by the breath of his nostrils.