Sūta said: He should sit with the knees on a level or kneel on one of the knees. Whatever the posture may be he shall sit steadily withdrawing his feet. He shall keep his mouth shut, eyes closed, chest projected in front. With his heels he should cover the testicles and the penis. With his head somewhat lifted up and the rows of teeth not touching each other, he should observe the tip of his nose. He shall not look at the quarters. He shall cover up his tamas by means of rajas and the rajas by means of sattva. Then stationing himself in the sattva he shall practise meditation of Śiva.