Drinking that nectar prepared by Lord Śiva after churning the ocean of the Upaniṣads (a class of Vedic literature) and handed over to Kumāra (Lord Kārtikeya) the devotee shall become immortal.
By a single recital, that Saṃhitā destroys the sin originating from the acceptance of monetary gifts from defiled persons, partaking of defiled food and indulging in foul talks.
If a person reads that Saṃhitā with devotion at the time of performing Śrāddha and feeding the brahmins, all his Pitṛs (manes) attain the great region of Śiva.