The mental prowess of Maheśvara which Vedas alone can comprehend consists of omniscience, satiety, beginningless understanding, independence, never failing and and infinite power.
निःस्पृहस्य च पूर्णस्य तस्य पूजा कथं भवेत् । शिवोद्देशकृतं कर्म प्रसादजनकं भवेत् १४ ।
If one were to ask “How can there be a self-less worship of a perfect being?” the answer is “An activity done with dedication to Śiva shall cause pleasure to him”.
Keeping Śiva in view the devotee shall worship the phallic or the embodied image of Śiva, or his devotee. He shall worship his devotee by means of the body, mind, speech and money spent.