These chapters deal with Śiva-tattva, the principle and nature of Śiva. Understanding Śiva is so important because He is the bridge between nondual Brahman and the duality of the creation. Actually Śiva is incomprehensible to the mind, but can be understood to a certain extent through bhakti. Notably, Śiva can bestow perfect knowledge, jñāṇa n the conditioned beings, liberating them from materialistic consciousness, suffering and rebirth. Hehe chapters also reveal how Śiva empowered Viṣṇu and Brahmā to create and protect the universe.