Lord Śiva explains the nature of universe and how we come here (Srimad Bhagavatam #66)

In the last part of his prayers, Lord Śiva reinforces that the Lord is the ultimate object of worship. What is the necessity of discussing this topic after the greatness and the personal qualities of the Lord have already been discussed? The point is that as conditioned souls, we always have a strong tendency to impersonalism. We can say that impersonalism is the default modus operandi for all conditioned souls. Unless we have a good philosophical foundation, we may eventually come to the idea that there is something else behind Krsna, and we are serving Him just to attain this impersonal unmanifest that is the ultimate origin. In the last verses, Lord Śiva clears this misconception, keeping us fixed in the proper understanding.