Become situated in austerity, which is auspicious for you, giving happiness to all living beings, just as previously you created the universe. Such destructive activities of Śiva are not beneficial at the time of creation and maintenance of the universe. Thus he should engage in austerity which will produce opposite results, creation, as previously. Normally one would say, “Just as you destroyed the universe at the end of the previous kalpa, so afterwards you will also destroy it.” Some persons explain that in some kalpas, Śiva acts as Brahmā and also creates. Others say that the statement means that the Lord identifies himself as being one with Śiva as he says in the following verse: sṛjāmi tapasaivedaṁ grasāmi tapasā punaḥ bibharmi tapasā viśvaṁ vīryaṁ me duścaraṁ tapaḥ By austerity I create, destroy and maintain the universe again and again. My power arises from intense austerity. SB 2.9.23