Sanatkumāra said: After performing the Homas with the sacrificial twigs the devotee shall perform Homa with ghee. Each of these Homas shall be separately performed hundred and eight times through excellent brahmins. The sacrificer shall be called to spot[1] in the eastern quarter and the goddess shall be pointed out to him. He shall then prostrate on the ground like a staff. After bowing to Viṣṇu, he shall, as before, worship Śiva stationed there. A twentieth of the cost of the idol is considered to be the due Dakṣiṇā. Half of that should be given to others in the manner they deserve. Then, the devotee, particularly the yogin, shall perform the Homa of Śiva.