Sūta said:: The devotee shall make an excellent lotus with fifty petals by means of powders of different colours or only with white powder. The lotus shall extend to one Hasta in magnitude. It shall be made in accordance with the injunctions. He shall fix the lord Rudra, the lord of Devas along with the goddess in the pericarp. Beginning with the petal in the east and proceeding gradually he shall fix the syllables in the petals along with the Rudras. O sages of good holy rites, the syllables are to begin with the Praṇava and end with Namas, O excellent sages, after duly worshipping thus with scents and fragrant flowers, he shall feed fifty brahmins in accordance with the injunctions. He shall give those leading sages the charitable gifts of garlands of rosary, sacred thread, ear-rings, water-pots, seats, staff, turbans and clothes. He shall offer Mahācaru as Naivedya to Śambhu the lord of Devas and dedicate the black pair (i.e. a black cow and a black ox). In the end he shall offer the mystic diagram made of powders to the lord of Devas. He shall then offer materials of utility in a sacrifice to Śiva. The intelligent devotee shall perform the Japa of the letters one by one with Oṃkāra in the beginning. I shall briefly mention the benefit that a man attains after describing this excellent Maṇḍala amongst all with devotion.