Actually, Lord Mahadeva (Siva) is one of the great demigods within this material world. Generally his blessings bestowed on ordinary people mean material happiness. The predominating deity of this material world, Durga, is under the control of Lord Mahadeva, Girisa. Thus Lord Mahadeva can offer anyone any kind of material happiness. Generally people prefer to become devotees of Lord Girisa to obtain material happiness, but the Pracetas met Lord Mahadeva by providential arrangement. Lord Mahadeva instructed them to worship the Supreme Personality of Godhead, and he personally offered a prayer. As stated in the previous verse (rudra-gitena), simply by chanting the prayers offered by Lord Siva to Visnu, the Pracetas were transferred to the spiritual world. Sometimes devotees desire to enjoy material happiness also; therefore, by the arrangement of the Supreme Personality of Godhead, the devotee is given a chance to enjoy the material world before his final entrance into the spiritual world. Sometimes a devotee is transferred to a heavenly planetto Janaloka, Maharloka, Tapoloka, Siddhaloka and so on. However, a pure devotee never aspires for any kind of material happiness. The pure devotee is consequently transferred directly to Vaikunthaloka, which is described here as param. In this verse Vidura asks Maitreya, the disciple of Brhaspati, about the different achievements of the Pracetas.