माहेश्वरमवाप्नोति मध्याह्नादिषु संस्मरन्।। प्रातर्निशि च संध्यायां क्षीणपापो भवेन्नरः।। ३१।।
A man remembering lord Śiva in the midday or other occasions attains lord Śiva. By remembering the lord in the morning, night or dusk, he gets his sins eliminated.
The attainment of the status of Indra, lord of the gods, is the fruit of the merit attained in Japa, Homa, worship etc. performed by the man whose mind is in lord Siva.