"Paratva, or transcendence, cannot exist in the divisions of varna (colour), shabda (sound) or roopa (form). If transcendenceis indivisible, then it cannot be defined or co-exist with composite parts.
O Lord, by your blessings, please destroy all my doubts completely. Then Bhairava says: Good, well spoken, O dear one! What you have asked about is the essence of tantra.
Noble lady, although this is the most secret part of the tantras, yet I will speak to you about what has been expounded regarding the defined forms of Bhairava.
O Devi, the sakara aspect of Bhairava is insubstantial and of no spiritual value, like the illusory dream-like web of Indra, and is also like the delusion of celestial musicians.
The sakara sadhanas are described for those people of deluded intellect, who are prey to distracted thought patterns or are inclined towards the performance of action and ostentatious rituals to traverse the path of meditation."