Mahakala replied
144. The form of existence of those Pitrs and the heaven- dwellers is of this nature. They can be talked to from afar; they can be worshipped also from afar and they can as wcU be eulogized from a distance.
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145-147. They know the past, the present and the future. They assume the form of subtle elements. Their physical body consists of nine principles, viz. the five Tamndtras (subtle elements of sound etc.), the mind, the intellect, the ego and the Jadct (i.e. Prakrti); Pilrusa is considered to be the tenth one. Therefore, they are satisfied with the subtle essence of smell, taste and ’sound. They take the essence of touch. They are contented on seeing a pure and clean thing. O king, there is nothing false in this.
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