Using trigonometric identities:
\[
\sec(90^\circ - \theta) = \csc\theta, \quad \tan(90^\circ - \theta) = \cot\theta
\]
\[
\Rightarrow \frac{\csc\theta \csc\theta - \cot\theta \cot\theta + \cos^2 25^\circ + \cos^2 65^\circ}{3\tan 27^\circ \tan 63^\circ}
\]
Since,
\[
\cos^2 25^\circ + \cos^2 65^\circ = 1
\]
\[
\Rightarrow \frac{1}{3(1)} = \frac{1}{3}
\]
Thus, the value is \( \mathbf{\frac{1}{3}} \).
Correct Answer: \( \frac{1}{3} \)