Sūta said:: If a devotee of Śiva is endowed with perfect knowledge he is not harassed by sons, wives, houses, etc. Then of what avail are the temples he should make for the lord? Still the devotee of the lord who is saluted by the chief of Devas and the lotus-born deity Brahmā makes divine and excellent temples or shrines even with bricks and stones. Even as a childish prank if they make the primordial Śiva’s image with clay or stone or even with dust and his abode also in the same manner and worship him, they do attain identity with him. Hence, for the achievement of virtue, love and wealth, the abode of Śiva should be made by devotees with devotion, assiduously.