Sūta said: The devotee then splits Sadya full of Kalās, into eight ways. He splits Vāma the great lord into thirteen; Aghora stationed in the form of Kalās into eight; Puruṣa full of Kalās into four and Īśāna of five forms into five. Repeating the mantra “Haṃsa Haṃsa[1] etc. with great devotion to Śiva he makes the “O” a mātrā of Om, similar in form with “A”. Repeating the letters “A” “I” “U”, “E”and Ambā in due order, he shall remember the lord in the form of the Ātman. The lord is remembered as follows:—He is accompanied by Pradhāna and is devoid of dissolution, and origin. He is unborn; minuter than the minutest atom; greater than the greatest Being; He is Īśāna who has sublimated the sexual urge. He is Virūpākṣa the consort of Umā. The eternal lord has a thousand heads, a thousand eyes, a thousand hands and feet. He is the ultimate Nāda (sound) with Nāda for his physical form. His form is like that of a glowworm—or that which illuminates the firmament. The lord has the shape of the lunar line (contour). The lord is stationed at the end of the twelfth[2] nerve (i.e. the crest), between the eyebrows in the middle of the palate, in the throat and in the region of the heart in due order. He is self-bliss; nectar; Śiva (the auspicious one). He resembles the circular lightning streak. He has a lustre similar to that of ten million lightning streaks. He is dark as well as red. He has the form of the Kalās. He is seated along with the three Śaktis. He is Sadāśiva. He is accompanied by the three tattvas. The devotee then gradually worships the lord identical with the deity of learning.