Sanatkumāra said: At the outset he shall perform Homa in the fire beginning with the east, repeating the mantras of the Lokapālas. Homa shall be performed gradually by means of sacrificial twigs and ghee. The preceptor, a favourite devotee of Śiva, shall duly perform Homa and then call the sacrificer. He shall adorn the brahmins with ornaments and give them wealth, severally repeating the respective mantras. A fee of ten gold coins is decent. The seat shall be made with ten gold coins for each one of them separately. The rite of ablution of Śiva shall be duly performed there. Monetary gifts shall be given in accordance with one’s capacity. The learned man who performs this rite of the guardians of the quarters with devotion shall remain in the worlds of the guardians of the worlds for a long time and shall become an emperor.