Lomaharṣaṇa, the wise sage, addressed the assembly of learned brahmins, illuminating the mysteries of heaven and hell. He explained that heaven delights the mind while hell brings the opposite experience; these terms, he said, are but names for merit and sin. The same object, he continued, can cause both sorrow and happiness, envy and anger—how then can any object be solely the source of sorrow? What once brings pleasure may later cause pain; what once provokes anger may eventually lead to favor. Thus, nothing is inherently sorrowful or joyful. Happiness, sorrow, and all such feelings are simply transformations of the mind. He went on to say that knowledge alone is the supreme Brahman, while ignorance is bondage. This entire universe is of the nature of knowledge, and nothing exists beyond it. Knowledge itself is both learning and ignorance, he declared, and so he had described the sphere of the earth. Turning to the assembly, Lomaharṣaṇa said, “O twice-born, I have concisely described all the netherworlds, hells, oceans, mountains, islands, regions, and rivers. What more do you wish to hear?” The sages replied, “You have told us everything as it is, but now we wish to hear about the worlds beginning with Bhuvarloka. Please explain the arrangement and measurements of the planets, O highly fortunate Lomaharṣaṇa, just as they are.” Lomaharṣaṇa began: “The earth, with its oceans, rivers, and mountains, extends as far as the rays of the sun and moon shine. The extent and circumference of the earth are matched by the sky. The solar orbit lies a hundred thousand yojanas from the earth, and at the same distance from the sun is the orbit of the moon. A full hundred thousand yojanas above the moon shines the region of the stars. Two hundred thousand yojanas above the stellar region, in a space of equal measure, Mercury is situated; above Mercury is Venus. Mars is established at the same distance above Venus, and two hundred thousand yojanas above Mars stands Jupiter, the priest of the gods. Saturn is positioned two hundred thousand yojanas above Jupiter, and one hundred thousand yojanas above that is the region of the Seven Sages. Above the sages, at a hundred thousand times a thousand yojanas, is fixed Dhruva, the axis of the entire wheel of lights. This threefold world has thus been described in brief. This earth is the fruit of sacrifice, and sacrifice is established here. Above Dhruva is Maharloka, where those who dwell for an aeon reside; Maharloka is said to be ten million yojanas in extent. Beyond that, at twenty million yojanas, is Janaloka, where the sons of Brahma such as Sanandana, and pure-minded sages, dwell. Four times higher than Janaloka is Tapoloka, where radiant gods, free from bodies, are established. Six times higher than Tapoloka shines Satyaloka, where there is no return to death, and which is served by Siddhas and foremost sages. Whatever object is accessible by foot and composed of earth is called Bhurloka; its extent has been described. The region between earth and sun, attended by Siddhas and great sages, is called Bhuvarloka—the second world. The region between Dhruva and the sun, measuring fourteen hundred thousand yojanas, is called Svarloka by those who contemplate the structure of the worlds. This threefold world is considered created by the sages, while Janaloka, Tapoloka, and Satyaloka are said to be uncreated. Maharloka is remembered as being in between the created and uncreated; it becomes empty at the end of an aeon, yet does not perish. O twice-born, these seven great worlds have been described, along with the seven nether regions; this is the expanse of the cosmic egg. All is encompassed above, below, and across by the shell of the cosmic egg, just as a wood-apple seed is surrounded on all sides. The egg is covered by water to a depth of ten units; that watery enclosure is itself surrounded outside by fire. Fire is enveloped by wind, wind by the sky, and even the sky is surrounded by the great principle, the mahat. These ten plus one, and all the rest, as well as these seven, having encompassed the great principle, are established in the primordial matter, pradhāna. There is no end to the infinite, nor can it be counted; for it is endless, uncountable, and beyond measure. That supreme nature is the cause of all, and there are thousands upon thousands, and tens of thousands, of cosmic eggs. In the same way, hundreds of millions of such cosmic eggs exist; just as fierce fire resides in oil within sesame seeds, so too does the spirit dwell here. Abiding in the primordial matter, all-pervading, self-aware, and conscious, both the primordial matter and the spirit experience all beings. By the power of Viṣṇu, both are sustained and possess the nature of support; their distinction is itself the cause of dependence. At the time of creation, that which causes agitation is present, just as coldness is carried by water within a drop. So too, the power of Viṣṇu, consisting of primordial matter and spirit, pervades the world, just as a tree is composed of root, trunk, branches, and so on. From the original seed arise other seeds, and from them others are produced; thus, from those, further trees come into being. With these words, Lomaharṣaṇa revealed the vast and intricate order of the cosmos, its worlds and their measures, its layers and coverings, and the eternal interplay of matter and spirit sustained by the power of Viṣṇu.