All these great gods pay respects to one another in the course of Lilds (sportive activities). There are three Bhdvands (meditation) viz. Brdkmi (pertaining to Brahma), MaAefz;an(concerning god Mahesvara)and Akfara-Bhdvand{medi- tation on the Eternal). O Brahmanas, all these three Bhdvands are always present in Rudra. In me, the first Akfara-Bhdvand functions perpetually* (». 1. Akfara-Bhdvand and other types of meditations function incessantly within me.) The second Akfara-Bhdvand is mentioned as that of god Brahma. As a matter of fact, Mahadeva and I are not different from each other. In the ultimate reality he, the immanent Lord out of his own 32 Kurma Purdna will divided himself and abided in all beings as indwelling soul. He stood ready to create the entire three worlds including Devas, Asuras and Human beings.