न्यासं कृत्वा शिखां बद्ध्वा सप्तविंशतिमन्त्रिताम् ।एकैकेन दिशां बन्धं दशानामपि कारयेत् ॥ २७ ॥
In plain words
having made the nyāsa, having bound the tuft, empowered with mantra twenty-seven times, he should make the binding of the directions, all ten of them, with one each.