Sanatkumāra said: The cow’s urine shall be mixed by repeating Gāyatrī with the cow-dung by means of Praṇava, the milk by repeating the mantra “Āpyāyasva” and the curds by repeating the mantra “Dadhikrāvan [Dadhikrāvṇaḥ]” etc. The ghee shall be added repeating the mantra “Tejosi” etc. The Abhiṣeka (with Pañca-gavya) shall be performed with Īśāna mantra. Repeating the mantra “Devasya Tvā” etc. the ablution of the lord of Devas shall be performed with the water in the pot along with Kuśa grass. The lord shall be bathed with the Rudrādhyāya mantras. Thousand Kalaśas shall be used and thousand names of the lord uttered as repeated formerly by Viṣṇu, Taṇḍin or Dakṣa the chief of sages. This great worship of Mahādeva shall be performed with deep devotion. To the worshipper of Śiva and to one’s own preceptor monetary gift shall always be given. The covering for the bodies, i.e., clothes of silk or blanket shall also be given along with the monetary gifts. Poor, blind, wretched, old, lean and sick people as well as children shall be duly fed and given Dakṣiṇās.[17]