As Akrūra stood before the Lord, his heart overflowing with devotion, he began to offer his praises. He acknowledged that many worship the Lord as Śiva, following the path taught by Śiva and guided by various teachers. Yet, he recognized that all worship ultimately reaches the Supreme Lord, in whom all the gods reside—even those devoted to other deities, though their minds may be set elsewhere. The Lord is the Master of all. Akrūra likened this universal worship to rivers born from mountains, filled by rain, which flow from all sides into the ocean; so too do all spiritual paths ultimately converge upon the Lord. He reflected on the nature of existence, recognizing that sattva, rajas, and tamas—the three qualities—are manifestations of the Lord’s own nature, and all beings, from Brahmā down to the immovable, are woven into these qualities. Offering homage, Akrūra praised the Lord as the unattached witness, the self of all, whose vision is pure and who observes the flow of qualities, produced by ignorance, moving among gods, humans, and animals. He described the cosmic form of the Lord: fire is His mouth, the earth His feet, the sun His eye, the sky His navel, the chariot His heart, the directions His ears, the heavens His head, Indra and the gods His arms, the oceans His belly, the wind His breath, and strength is established as His energy. Continuing, Akrūra marveled at the Lord’s body: trees and herbs are His body hair, the hair on His head is the vegetation, clouds are His bones and nails, mountains are His teeth, blinking is day and night, Prajapati is His mind, the generative organ is rain, and virility belongs to Him. In the imperishable Self, the worlds with their guardians and the multitude of living beings are established, just as aquatic creatures gather in water, gnats assemble on a fig tree, or thoughts arise in the mind. Akrūra recognized that whatever forms the Lord assumes for the sake of divine play, those very forms cleanse the worlds of impurity, and all beings joyfully sing His glory. He saluted the primal Fish who moved in the waters of dissolution, the Lord with the head of a horse who slew Madhu and Kaitabha, the vast One who supports without a shore and lifted the Mandara mountain, the Boar who delights in uplifting the earth. He offered salutations to the wondrous Lion who removes the fear of the virtuous, to Vāmana who traversed the three worlds, to the Lord of the Bhṛgus who destroyed the prideful Kṣatriyas in the forest, and to the best of the Raghus, the destroyer of Rāvaṇa. He saluted Vāsudeva, Saṅkarṣaṇa, Pradyumna, and Aniruddha, the Lords of the Sātvatas, and Buddha, the pure one who deluded the Daityas and Dānavas. He also saluted Kalki, destroyer of the impure and unrighteous rulers. Akrūra confessed that the world of living beings is bewildered by the Lord’s māyā, wandering along the paths of karma, grasping false notions of ‘I’ and ‘mine’. He admitted his own delusion, wandering among things like body, children, home, wealth, and relatives, mistaking them for reality, and roaming in dreamlike illusions. His mind, confused by opposites and immersed in darkness, was attached to impermanent and painful things, unable to discern what was truly dear to his own self. He compared himself to an ignorant person who, leaving water concealed by vegetation, pursues a mirage—so too did he, turning away from the Lord, chase after illusions. His pitiable mind, struck down by desires and actions, was unable to restrain itself, carried away by the restless senses. Thus, Akrūra had come to the Lord’s feet, which are difficult for the unworthy to attain, and he considered even this to be by the Lord’s grace. He recognized that liberation from the cycle of birth and death comes when the mind is devoted to proper worship of the Lotus-naveled One. Akrūra concluded his praises with salutations to the One who is pure consciousness, the cause of all certitude, the Lord of Puruṣa and Pradhāna, Brahman of infinite power. He saluted Vāsudeva, the destroyer of all beings, and Hṛṣīkeśa, praying for protection, having surrendered himself to the Lord. Thus ended the fortieth chapter, named ‘Akrūra’s Praise,’ in the first half of the tenth book of the glorious Bhagavata Mahapurana, the scripture of the supreme renunciates. At this point, Śuka said, as Akrūra was offering his praise, the Lord revealed His divine form in the water. Then, like an actor concluding his performance, Kṛṣṇa withdrew that vision once more. When Akrūra saw that the vision had vanished, he quickly emerged from the water, completed all his necessary duties, and, astonished, returned to the chariot. Hṛṣīkeśa asked him, “What wondrous thing did you see—on earth, in the sky, or in the water—that you appear so amazed?” Akrūra replied, “Whatever marvels exist—on earth, in the sky, or in the water—are all found in You, the soul of the universe. What could I have seen that is not already known to me? Wherever all wonders are found, upon seeing You, O Brahman, what marvel could I have witnessed here?” Having spoken thus, the son of Gāndinī urged the chariot onward, and at day’s end brought Rāma and Kṛṣṇa to Mathurā. On the way, villagers gathered here and there, and, seeing the sons of Vasudeva, were delighted and could not turn their gaze away. Meanwhile, the residents of Vraja, led by Nanda and the cowherds, arrived at the city’s gardens and waited there in anticipation. Meeting them, the Lord, master of the universe, greeted Akrūra, taking his extended hand in His own, smiling warmly. Kṛṣṇa said, “You should enter the city and your house ahead of us, accompanied by your chariot. We will remain here for now, and then come to see the city.” Akrūra replied, “O Lord, I will not enter Mathurā without You both. Do not abandon me, O master, for I am Your devotee and You are fond of Your devotees. Come, let us go to our homes and make them blessed, O Acyuta, together with Your elder brother, the cowherds, and Your dearest friends. Sanctify the homes of us householders with the dust of Your feet; by its purity, even the ancestors, the sacrificial fires, and the gods are never fully satisfied.” He recalled that after washing the Lord’s pair of feet, the great Bali became worthy of praise, attained incomparable prosperity, and the ultimate devoted path. The waters from washing the Lord’s feet purified the three worlds; Śiva placed them on his head, and the sons of Sagara ascended to heaven. Akrūra concluded, “O God of gods, Lord of the universe, whose hearing and praise are holy, O foremost among the Yadus, praised by the best of hymns, O Nārāyaṇa, I bow to You.