Sanatkumāra said: After worshipping in accordance with the injunctions he shall perform Homa. All materials shall be offered for Homa by two priests in accordance with the injunctions. There shall be two Ṛtviks who have mastered the Vedas through a preceptor. With them in view, the devotee shall give monetary gifts to the brahmins. One hundred and eight gold coins to each of them separately is decent. Garments, ornaments and other adornments shall accompany the gift. Though the preceptor is one he represents the glorious Brahmā, Viṣṇu and Maheśvara. They shall be given the gift, separately. The brahmins shall be fed. Worship of Śiva shall be performed beginning with ablution, etc. in due order.