Acharya Prashant explains the meaning of Shiva's third eye, stating that when it opens, everything is turned to ashes. This 'turning to ashes' signifies the negation or rejection of the external world, meaning one stops giving importance to it. He dismisses the notion that some vibration or wave from a mantra can provide benefits, asserting that Shiva is not even present in the words of the mantra. On the occasion of Mahashivratri, the speaker addresses numerous queries about Shiva. He intends to explain the true nature of Shiva through the teachings of enlightened masters like Adi Shankaracharya, Lalleshwari Devi, and Akka Mahadevi, as well as scriptures like the Avadhuta Gita and Shaiva Upanishads. He believes that understanding who Shiva is will automatically dispel all prevalent misconceptions. He begins with Adi Shankaracharya's "Nirvana Shatkam," which is a declaration of one's true identity. He recites, "I am not the mind, intellect, ego, or memory... I am the form of consciousness and bliss, I am Shiva, I am Shiva." This implies that Shiva is not the inner instrument (antahkarana), the senses, or the five elements, but rather pure, blissful consciousness. Acharya Prashant further elaborates that Shiva is not the life force (prana), the five vital airs, the seven bodily elements, or the five sheaths, as these are all part of nature (Prakriti). The consciousness that has understood nature so completely that it can no longer be bound by it is called Shiva. This consciousness is a detached witness. The consciousness that refuses to identify with the body is Shiva, and he laments the blunder of giving Shiva a physical form. He explains that Shiva is the unborn, formless, and casteless consciousness. Shiva is the Atma (the Self), which is the timeless, Vedic truth. Since the Atma is timeless and imperishable, so is Shiva. Quoting another verse from the Nirvana Shatkam, "I have no aversion or attachment, no greed or delusion... I am not bound by righteousness (dharma), wealth (artha), desire (kama), or liberation (moksha)," he explains that Shiva is beyond all dualities and even the four traditional aims of life, including the desire for liberation. The worship of Shiva is not about rituals, mantras, or pilgrimages, but about realizing this pure, unadulterated consciousness. He concludes that Shiva is the consciousness that has understood nature so thoroughly that it can no longer be bound by it, a state achieved through loving, investigative, and impartial observation.