The lord said: The devotee shall mentally think about the meaning of mantra. Seated on a cosy seat he shall perform japa perfectly. He shall have any of the following for a seat:—viz., a silk cloth, tiger skin, a cotton cloth, an upper cloth or a cotton quilt, a wooden plank or a palmyra leaf. The worship of the preceptor shall be performed in all the three Sandhyās by one who wishes for welfare. He who is the preceptor is also Śiva. He who is Śiva is the preceptor. As is Śiva so is the learning; as is the learning so is the preceptor. The knowledge about Śiva is obtained from the preceptor. The benefit accrues in accordance with devotion. O fair lady, indeed he (the preceptor) is identical with all Devas; he is identical with all Śaktis.