Śailādi said: He shall then meditate on the lord as follows—he is seated in the Śivāsana which contains Śānti, Bīja, Aṅkura, Ananta, Dharma and others, where Soma (moon), the sun and the fire are present, where the three mūrtis of the trinity are present, which holds Vāmadeva and others and where Manonmanī is also present. The lord is stationed as the Ātma Mūrti; his form is Akṣaya (imperishable). Thirty-eight Kalās constitute his physical body. Lord Śiva is accompanied by the three Tattvas. He has eighteen arms; elephant’s hide forms his upper garment. He wears the garment of the lion’s hide. Aghora, Parameśvara is surrounded by the thirty-two Śaktis in the form of thirty two syllables. He is bedecked in all ornaments. He is bowed to by all Devas. A garland of skulls forms his ornament. Even serpent and scorpions adorn him. His face is gentle and resembles the full moon. He has the lustre of ten. million moons. He holds the crescent moon on. his crest. He is blue in form and accompanied by Śakti. In his right side hands he holds a sword, a club,[3] a noose, a goad studded with jewels and a Nāga kakṣā (a kind of noose), a bow, a Pāśupata missile, a staff and a club. In his left side hands he holds a Vīṇā, a bell, a trident, a drum, a thunderbolt, an iron club, a deer, a bright axe and an iron rod. His hand shows the gesture of granting boons and freedom from fear. The devotee shall meditate on the excellent Parameśvara in the above manner and worship him. He shall then perform Homa in the fire.