This text guides the practitioner in offering the various components of traditional worship to Shiva, not through external rituals, but through the sincere and focused worship of the mind and heart. The verses vividly describe mentally offering flowers, water, incense, and other symbolic elements to Lord Shiva. 

The emphasis is on inner devotion, surrender, and the recognition of the divine presence within one's own consciousness. Shiva Manas Puja is a profound meditation that deepens the connection with Shiva, fostering a sense of spiritual unity and transcendence beyond the physical realm.