Since this material world is a product of the three qualities of material nature, all varieties of manifestations come from those three qualities. With the aid of materialistic science, modern civilization has created many machines and comforts, yet they are only varieties of the interactions of the three material qualities. Although the devotees of Lord Śiva are able to obtain many material acquisitions, we should know that such devotees are simply collecting products manufactured by the three qualities. The three qualities are again subdivided into sixteen, namely the ten senses (five working senses and five knowledge-acquiring senses), the mind, and the five elements (earth, water, air, fire and sky). These sixteen items are extensions of the three qualities. Material happiness or opulence means gratification of the senses, especially the genitals, the tongue and the mind. By exercising our minds we create many pleasurable things just for enjoyment by the genitals and the tongue. The opulence of a person within this material world is estimated in terms of his exercise of the genitals and the tongue, or, in other words, how well he is able to utilize his sexual capacities and how well he is able to satisfy his fastidious taste by eating palatable dishes. Material advancement of civilization necessitates creating objects of enjoyment by mental concoction just to become happy on the basis of these two principles: pleasures for the genitals and pleasures for the tongue. Herein lies the answer to King Parīkṣit's question to Śukadeva Gosvāmī as to why the worshipers of Lord Śiva are so opulent.
The devotees of Lord Śiva are opulent only in terms of the material qualities. Factually, such so-called advancement of civilization is the cause of entanglement in material existence. It is actually not advancement but degradation. The conclusion is that because Lord Śiva is the master of the three qualities, his devotees are given things manufactured by the interactions of these qualities for the satisfaction of the senses. In the Bhagavad-gītā, however, we get instruction from Lord Kṛṣṇa that one has to transcend this qualitative existence. Nistrai-guṇyo bhavārjuna: the mission of human life is to become transcendental to the three qualities. Unless one is nistrai-guṇya, he cannot get free from material entanglement. In other words, favors received from Lord Śiva are not actually beneficial to the conditioned souls, although materially such facilities seem opulent.
Śukadeva Gosvāmī continued: "The Supreme Personality of Godhead, Hari, is transcendental to the three qualities of material nature." In the Bhagavad-gītā the Lord states that anyone who surrenders unto Him surpasses the control of the three qualities of material nature. Therefore, since Hari's devotees are transcendental to the control of the three material qualities, certainly He Himself is transcendental. In Śrīmad-Bhāgavatam it is therefore stated that Hari, or Kṛṣṇa, is the original Supreme Personality. There are two kinds of prakṛtis, or potencies, namely the internal potency and the external potency, and Kṛṣṇa is the overlord of both. He is sarva-dṛk, or the overseer of all the actions of the internal and external potencies, and He is also described as upadraṣṭā, the supreme advisor. Because He is the supreme advisor, He is above all the demigods, who merely follow the directions of the supreme advisor. As such, if one directly follows the instructions of the Supreme Lord, as inculcated in the Bhagavad-gītā and Śrīmad-Bhāgavatam, then one gradually becomes nirguṇa, or above the interactions of the material qualities. To be nirguṇa means to be bereft of material opulences because, as we have explained, material opulence means an increase of the actions and reactions of the three material qualities. By worshiping the Supreme Personality of Godhead, instead of being puffed up with material opulences one becomes enriched with spiritual advancement of knowledge in Kṛṣṇa consciousness. To become nirguṇa means to achieve eternal peace, fearlessness, religiousness, knowledge and renunciation. All these are symptoms of becoming free from the contamination of the material qualities.