Thus there are twelve types of activity intended to achieve three aims. I shall explain their further subdivisions, the results of which are endless and manifold.
ये द्विषंति महादेवं संसारार्णवतारकम् ।। सुमहत्पातकं तेषां निरयार्णवगामिनाम् ।। ७ ।।
Very great is the sin of those who hate lord Śiva who enables people to cross the ocean of worldly existence. They are sure to be immersed in the ocean of hell.
शिवनिन्दा गुरोर्निन्दा शिवज्ञानस्य दूषणम् ।। देवद्रव्यापहरणं द्विजद्रव्यविनाशनम् ।। ९ ।।
Blasphemy against Lord Śiva is blasphemy against the spiritual master and it is a corruption of knowledge of Lord Śiva stealing the property of gods and destroying the property of brahmins.