This convinces us that whenever we serve the Pith-Instruction-Giver, our Guru, all the Buddhas will embody themselves in him to accept the offerings and to purify the disciples' sins. In the ordinary practice when one renders the offerings to Buddha, no doubt he attains the due merits of serving the Buddhas; however, he cannot be assured that the Buddha will actually come and accept his offerings[r_nar:31]. Therefore, we know that the very best Merit-Field is one's own Guru. Thus, we should regard the Guru as the embodiment of all Tathagatas, possessing all the merits. In this manner, a pure faith toward one's Guru will grow. If a disciple thinks ill of his Guru or is faultfinding towards his Guru, he is sure to encounter the hindrances in his quest for enlightenment. If a disciple esteems and pays homage to his Guru, he will soon attain the enlightenment. With this and other right manners and considerations, one should think much of the gratitude that he owes to his Guru and faithfully respect and venerate him.

2. To serve and revere the Guru, as said in the Tantra of Five Steps:

"He should give up all other services and offerings
And concentrate on serving and offering to the Guru alone.
If his Guru is pleased,
The disciple will soon attain the All-Knowing Wisdom.
If the disciple serves and offers to his Guru
As he offers and serves the real Buddha,
What accomplishments and merits cannot he attain then?
What easier way to enlightenment can he find?"

One should know that among all the offerings and services,

these made to one's Guru are the best. Hence, with great faith, one ought to make the best effort to serve one's Guru. The practice of Mandala[r_nar:32] (a ritual of offering) is briefly expounded as follows: The Mandal, of clay or gems, should be smeared with incense and the Five Nectars. The Yogi then recite the invocation: Om Ba-tsa Bume Ah Hum! By reciting this invocation the great iron wall is laid up. Within the enclosure of the great iron wall are spread clusters of gorgeous flowers, from which emanate the fragrance of perfume and the odor of the Five Nectars. In the center of the earth looms the great Sumeru Mountain; encircling the Sumeru Mountain are the Four Continents--the East, South, West, and North; and between the continents are scattered small islands. East of the Four Continents is a sacred elephant (The Precious One); in the South, a sacred Family Overseer; in the West, a sacred Supreme Horse; in the North, a sacred Girl Rinbochi; in the Northeast, a sacred Warrior; in the Southwest, the precious Wheel; in the Northwest, the precious Jewel; in the Southeast, a great treasury. In the farther inner circle the sun, moon, planets, and stars are situated in their respective locations.