मुक्तयतिदेहसंस्काररहस्यं — The Esoteric Rites for the Bodies of Liberated Ascetics
चतुरस्रं च तन्मध्ये गंधाक्षतसमन्वितेः । सुगंधकुसुमैर्बिल्वैस्तुलस्या च समर्चयेत्
caturasraṃ ca tanmadhye gaṃdhākṣatasamanviteḥ | sugaṃdhakusumairbilvaistulasyā ca samarcayet
One should prepare a four-sided (square) altar, and in its center—adorned with fragrant sandal paste and unbroken rice (akṣata)—worship Lord Śiva with sweet-smelling flowers, bilva leaves, and also with tulasī.
Suta Goswami
Tattva Level: pashu
Shiva Form: Sadyojāta
It teaches that outer ritual order (a prepared altar, purity symbols like akṣata, and fragrant offerings) supports inner bhakti; in Śaiva Siddhānta, such disciplined worship helps the bound soul (paśu) turn toward Pati (Śiva) and loosen pāśa (bondage).
The verse describes a concrete, saguna mode of worship—arranging a sacred space and offering bilva, flowers, and auspicious substances—typical of Liṅga-pūjā where Śiva is reverently approached through a worshipful form while contemplating His transcendent nature.
Prepare a square worship-space/maṇḍala, place fragrant paste and akṣata at the center, and perform offering (upacāra) with bilva and flowers—ideally while mentally repeating the Pañcākṣarī mantra (Om Namaḥ Śivāya) as the inner accompaniment.