In plain words
‘Annaṃ Brahma raso Viṣṇuḥ bhoktā devo Maheśvaraḥ’
If man is to become an embodiment of Jñāna, he must follow the three precepts, “Speak the truth, speak what is pleasing, do not speak a truth that is unpleasing.” These three protect moral, dharmic and spiritual values, in that order. All of these lie contained within Satya itself. If you want to see God, you need not go to a temple. Satya itself is God made manifest. Satya is everywhere. Satya itself brings all riches. So you must follow the path of Satya. You must foster Dharma. You must develop Jñāna. For Jñāna to grow, you must take your food in the right way. Through thoughts of God you must make your food free of fault. “Annaṃ Brahma.” You must regard food as the very form of Brahmā. “Raso Viṣṇuḥ.” Food takes the form of essence and moves through every limb of our body. That is the form of Viṣṇu. “Bhoktā devo Maheśvaraḥ.” The one who eats is himself the form of Śiva. When man develops such a holy feeling, he takes on the form of Śiva.
What does the form of Śiva mean? Śiva is full of renunciation in every way. In this world every human being loves his own body beyond measure. But Śiva has no such attachment to the body.
With the sliver of the crescent moon glittering on His head, with His splendid mass of matted locks, with the lustre of the river of heaven flowing in those locks, with the splendid eye upon His brow, with a throat as dark as the jamun fruit, with a serpent bracelet on His wrist, with an elephant's hide wound about His waist, with ash smeared over all His body, with a large vermilion mark drawn on His forehead, with lips reddened by betel, grown lovely in the six śāstras, putting the dark lilies to shame and robbing them of their beauty, with His body of lustrous dusky hue...