He is far more powerful than any living entity up to the standard of Brahmā, yet he is not on an equal level with Viṣṇu. Since he is almost like Lord Viṣṇu, Śiva can see past, present and future. One of his eyes is like the sun, another is like the moon, and his third eye, which is between his eyebrows, is like fire. He can generate fire from his middle eye, and he is able to vanquish any powerful living entity, including Brahmā, yet he does not live pompously in a nice house, etc., nor does he possess any material properties, although he is master of the material world. He lives mostly in the crematorium, where dead bodies are burnt, and the whirlwind dust of the crematorium is his bodily dress. He is unstained by material contamination. Kaśyapa took him as his younger brother because the youngest sister of Diti (Kaśyapa's wife) was married to Lord Śiva. The husband of one's sister is considered one's brother. By that social relationship, Lord Śiva happened to be the younger brother of Kaśyapa.
(SRIMAD BHAGAVATAM------3:14:25-------PURPORT).

There are many tantric followers who, wishing to eat meat and drink wine, practice the black art of worshiping the goddess Bhavānī in a crematorium. Such fools also consider this bhavānī-pūjā to be as good as worship of Lord Kṛṣṇa in devotional service. But such abominable tantric activities performed by so-called svāmīs and yogīs are herein condemned by Lord Caitanya Mahāprabhu. He declares that such bhavānī-pūjā for drinking wine and eating meat quickly plunges one into hellish life. The method of worship itself is already hellish, and its results must also be hellish and nothing more.
(SRI CAITANYA CARITAMRTA------1:17:52-------PURPORT).

It is useless to condemn a great personality like Lord Śiva, and this is being stated by his wife, Satī, to establish the supremacy of her husband. First she said, "You call Lord Śiva inauspicious because he associates with demons in crematoriums, covers his body with the ashes of the dead, and garlands himself with the skulls of human beings. You have shown so many defects, but you do not know that his position is always transcendental. Although he appears inauspicious, why do personalities like Brahmā respect the dust of his lotus feet and place on their heads with great respect those very garlands which are condemned by you?" Since Satī was a chaste woman and the wife of Lord Śiva, it was her duty to establish the elevated position of Lord Śiva, not only by sentiment but by facts. Lord Śiva is not an ordinary living entity.
(SRIMAD BHAGAVATAM------4:4:16-------PURPORT).

Such renunciation is called markaṭa-vairāgya—the renunciation of a monkey. One cannot be really renounced until one actually becomes disgusted with material activity and sees it as a stumbling block to spiritual advancement. Renunciation should not be phalgu, temporary, but should exist throughout one's life. Temporary renunciation, or monkey renunciation, is like the renunciation one feels at a cremation ground. When a man takes a dead body to the crematorium, he sometimes thinks, "This is the final end of the body. Why am I working so hard day and night?" Such sentiments naturally arise in the mind of any man who goes to a crematorial ghāṭa. However, as soon as he returns from the cremationgrounds, he again engages in material activity for sense enjoyment. This is called śmaśāna-vairāgya, or markaṭa-vairāgya.
(SRI CAITANYA CARITAMRTA------2:16:238-------PURPORT).

Offering an animal in sacrifice and giving him renewed life was the evidence of the strength of chanting mantras. Unfortunately, when Dakṣa's sacrifice was devastated by Lord Śiva, some of the animals were killed. (One was killed just to replace the head of Dakṣa.) Their bodies were lying about, and the sacrificial arena was turned into a crematorium. Thus the real purpose of yajña was lost.
Lord Viṣṇu, being the ultimate objective of such sacrificial ceremonies, was requested by the wives of the priests to glance over the yajña arena with His causeless mercy so that the routine work of the yajña might be continued. The purport here is that animals should not be unnecessarily killed. They were used to prove the strength of the mantras and were to have been rejuvenated by the use of the mantras. They should not have been killed, as they were by Lord Śiva to replace the head of Dakṣa with an animal's head.

(SRIMAD BHAGAVATAM------4:7:33-------PURPORT).

One should not enter the temple after touching a dead body. (13) One should not enter the temple wearing garments of red or blue color or garments which are unwashed. (14) One should not enter the temple after seeing a dead body. (15) One should not pass air within the temple. (16) One should not be angry within the temple. (17) One should not enter the temple after visiting a crematorium. (18) One should not belch before the Deity. So, until one has fully digested his food, he should not enter the temple. (19) One should not smoke marijuana, or gañjā. (20) One should not take opium or similar intoxicants. (21) One should not enter the Deity room or touch the body of the Deity after having smeared oil over his body. (22) One should not show disrespect to a scripture teaching about the supremacy of the Lord. (23) One should not introduce any opposing scripture.

(NECTAR OF DEVOTION).

Sometimes the living entity is forced to give up his body and enter another one according to the judgment of Yamarāja. It is difficult, however, for the conditioned soul to enter another body unless the present dead body is annihilated through cremation or some other means. The living being has attachment for the present body and does not want to enter another, and thus in the interim he remains a ghost. If a living being who has already left his body has been pious, Yamarāja, just to give him relief, will give him another body. Since the living being in the body of the King had some attachment to his body, he was hovering as a ghost, and therefore Yamarāja, as a special consideration, approached the lamenting relatives to instruct them personally. Yamarāja approached them as a child because a child is not restricted but is granted admittance anywhere, even to the palace of a king. Besides this, the child was speaking philosophy.

(SRIMAD BHAGAVATAM------7:2:36-------PURPORT).

When a relative dies one certainly becomes very much interested in philosophy, but when the funeral ceremony is over one again becomes attentive to materialism. Even Daityas, who are materialistic persons, sometimes think of philosophy when some relative meets death. The technical term for this attitude of the materialistic person is śmaśāna-vairāgya, or detachment in a cemetery or place of cremation. As confirmed in Bhagavad-gītā, four classes of men receive an understanding of spiritual life and God—ārta (the distressed), jijñāsu (the inquisitive), arthārthī (one who desires material gains) and jñānī (one who is searching for knowledge). Especially when one is very much distressed by material conditions, one becomes interested in God. Therefore Kuntīdevī said in her prayers to Kṛṣṇa that she preferred distress to a happy mood of life. In the material world, one who is happy forgets Kṛṣṇa, or God, but sometimes, if one is actually pious but in distress, he remembers Kṛṣṇa.

(SRIMAD BHAGAVATAM------7:2:61-------PURPORT).

Other offenses are to worship the Deity after seeing a dead body, to pass air before the Deity, to show anger before the Deity, and to worship the Deity just after returning from a crematorium. After eating, one should not worship the Deity until one has digested his food, nor should one touch the Deity or engage in any Deity worship after eating safflower oil or hing. These are also offenses.
In other places, the following offenses are listed: (a) to be against the scriptural injunctions of the Vedic literature or to disrespect within one's heart the Śrīmad-Bhāgavatam while externally falsely accepting its principles, (b) to introduce differing śāstras, (c) to chew pan and betel before the Deity, (d) to keep flowers for worship on the leaf of a castor oil plant, (e) to worship the Deity in the afternoon, (f) to sit on the altar or to sit on the floor to worship the Deity (without a seat), (g) to touch the Deity with the left hand while bathing the Deity, (h) to worship the Deity with a stale or used flower, (i) to spit while worshiping the Deity, (j) to advertise one's glory while worshiping the Deity, (k) to apply tilaka to one's forehead in a curved way, (l) to enter the temple without having washed one's feet, (m) to offer the Deity food cooked by an uninitiated person, (n) to worship the Deity and offer bhoga to the Deity within the vision of an uninitiated person or non-Vaiṣṇava, (o) to offer worship to the Deity without worshiping Vaikuṇṭha deities like Gaṇeśa, (p) to worship the Deity while perspiring, (q) to refuse flowers offered to the Deity, (r) to take a vow or oath in the holy name of the Lord.

(SRIMAD BHAGAVATAM------7:5:23-24-------PURPORT).

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