असत्यादिचतुष्पादः सर्वांशः कामरूपधृक् । नास्तिक्यलक्ष्मीर्दुःसंगो वेदबाह्यध्वनिः सदा ६६ ।
He can assume any form he wishes. He assumes the form of a great buffalo, is rich in Atheism, has evil association and utters sounds other than those of the Vedas.
क्रोधसंगः कृष्णवर्णो महामहिषवेषवान् । तावन्महेश्वरः प्रोक्तस्तिरोधास्तावदेव हि ६७ ।
He has an active association with Anger. He is black in colour. He is called great lord (Maheśvara) to that extent. The ability to vanish is up to that extent.
तदर्वाक्कर्मभोगो हि तदूर्ध्वं ज्ञानभोगकम् । तदर्वाक्कर्ममाया हि ज्ञानमाया तदूर्ध्वकम् ६८ ।
Beneath that is the Karmabhoga enjoyment as a result of activity. Beyond that point is Jñānabhoga (enjoyment due to knowledge). Beneath that point is Karmamāyā and beyond that point is Jñānamāyā.
मा लक्ष्मीः कर्मभोगो वै याति मायेति कथ्यते । मा लक्ष्मीर्ज्ञानभोगो वै याति मायेति कथ्यते ६९ ।
Explanation of Karmamāyā—Mā means Lakṣmī i.e. Karmabhoga. Attainment of the same is Māyā. The word Mā is then interpreted as Jñānabhoga. Attainment of the same is Māyā.
तदूर्ध्वं नित्यभोगो हि तदर्वाण्नश्वरं विदुः । तदर्वाक्च तिरोधानं तदूर्ध्वं न तिरोधनम् 1.17.७० ।
Beyond that point is Nityabhoga (perpetual enjoyment). Beneath that point is Naśvarabhoga (evanescent enjoyment). Beneath that is evanescence and beyond that there is freedom.