By reaching the Pitrloka (the realm of ancestors) through proper rituals, the deceased is liberated. One who is engaged in spiritual practices and discipline, especially with tapas (austerities), is considered superior.
Among those who engage in austerities (tapas), one who practices mantra repetition (japa) is considered superior. Among those who engage in japa (mantra repetition) for a thousand repetitions, the one who possesses knowledge of Shiva (Shivajñāna) is considered the most superior.
Among the hundreds of people who possess knowledge of Shiva, the one who is meditative (Dhyanayukta) is considered superior. Among those who are meditative, the one who is in deep meditation (Samadhisthita) is considered the most superior.
With progressive excellence in worship, the fruits (rewards) of the worship become progressively greater, in the form of special qualities that are difficult to comprehend even by the most wise philosophers.
तस्माद्वै शिवभक्तस्य माहात्म्यं वेत्ति को नरः । शिवशक्त्योः पूजनं च शिवभक्तस्य पूजनम् 1.17.१५० ।
Who indeed knows the greatness of the devotee of Shiva, who worships Shiva and His power? Worship of Shiva and His energy is indeed the worship of the devotee of Shiva.