Lord Siva never accepts any luxurious dress, garland, ornament or ointment. But those who are addicted to the decoration of the body, which is finally eatable by dogs, very luxuriously maintain it as the self. Such persons do not understand Lord Siva, but they approach him for luxurious material comforts. There are two kinds of devotees of Lord Siva. One class is the gross materialist seeking only bodily comforts from Lord Siva, and the other class desires to become one with him. They are mostly impersonalists and prefer to chant sivoham, I am Siva, or After liberation I shall become one with Lord Siva. In other words, the karmis and jnanis are generally devotees of Lord Siva, but they do not properly understand his real purpose in life. Sometimes so-called devotees of Lord Siva imitate him in using poisonous intoxicants. Lord Siva once swallowed an ocean of poison, and thus his throat became blue. The imitation Sivas try to follow him by indulging in poisons, and thus they are ruined. The real purpose of Lord Siva is to serve the Soul of the soul, Lord Krsna. He desires that all luxurious articles, such as nice garments, garlands, ornaments and cosmetics, be given to Lord Krsna only, because Krsna is the real enjoyer. He refuses to accept such luxurious items himself because they are only meant for Krsna. However, since they do not know this purpose of Lord Siva, foolish persons either laugh at him or profitlessly try to imitate him.