Virashaiva or Lingayat tradition emphasizes devotion to Shiva, with the belief that upon death, followers will be united with Shiva, their eternal deity. This is in contrast to other Hindu traditions where the concept of Brahman or Vishnu may be central. The Lingayat community does not practice burial in the same way as other Hindu groups, but the focus is on the worship of Shiva and the belief in achieving union with him after death.
Thus, the correct answer is (C) They believe that on death they will be united with Shiva.