Nārāyaṇa, the Supreme Lord, pervades all existence—whether it is water, earth, the netherworld, heaven, the sky, or the mountains. There is no place where he is not present; he abides throughout all creation. Indeed, what more need be said? This entire universe, from Brahmā himself down to the smallest blade of grass, whether moving or unmoving, is of the very nature of Nārāyaṇa. O twice-born, everywhere I look, I see nothing apart from Nārāyaṇa. Everything that is seen and unseen, that moves or stands still, is pervaded by him alone. Waters are especially his abode—Viṣṇu is the Lord of the waters. Therefore, whenever one approaches water, one should remember Nārāyaṇa, the remover of all sins. This remembrance is especially important at the time of bathing. Having come to the water in a state of purity, one should think of Nārāyaṇa, meditate upon him, and touch the sacred mantra to one’s hands and body. The syllables of the mantra are to be placed in a prescribed way: ‘oṃ’ and ‘na’ upon the thumbs of both hands, and the remaining syllables upon the palms, extending to the index fingers and beyond. In the same way, ‘om’ is placed upon the left foot, ‘na’ upon the right; ‘mo’ upon the left hip, and ‘na’ upon the right. ‘Ra’ is set at the navel, ‘ya’ upon the left arm; ‘ṇa’ upon the right, and again ‘ya’ upon the head. Thus, meditating on Nārāyaṇa as present above, below, in the heart, on both sides, behind, and before, the wise person begins the ritual armor—the kavaca. May Govinda protect in the east, Madhusūdana in the south, Śrīdhara in the west, and Keśava in the north. May Viṣṇu guard the southeast, the imperishable Mādhava the southwest, Hṛṣīkeśa the northwest, and Vāmana the northeast. Let Varāha shield the earth below, and Trivikrama the space above. Having thus invoked this protective armor, one should contemplate the self. With this, one meditates: “I am Nārāyaṇa, the divine bearer of conch, discus, and mace.” Meditating thus, the mantra is recited. One addresses the Lord: “You are Agni, lord of all bipeds, holder of the seed, kindler of desire; you are the chief of all beings, the imperishable ruler of living souls. You are truly the churn-stick of immortality, the divine origin, the Lord of waters. Remove all my sins, O King of holy places—homage to you!” Having recited this as prescribed, one should then proceed to bathe. If this is not done, O best of the twice-born, the bath is not considered commendable. After ablution and purification with Vedic mantras, one should recite the Āghamarṣaṇa hymn three times while standing in the water. Just as the horse sacrifice is regarded as the rite that removes all sins, so too is the Āghamarṣaṇa hymn here, the destroyer of all evils. Emerging from the water, one should don clean, freshly washed garments, control the breath, sip water, and worship the Sun at twilight. Standing upright, with a handful of flowers and water, arms raised in reverence, one should worship the Sun with these offerings. The purifying Gāyatrī mantra, the divine one, should be recited one hundred and eight times, along with other solar mantras, all while standing with focused mind. After circumambulating the Sun and offering salutations, one should sit facing east, engage in self-study, and make offerings of water to the deities and seers. Water mixed with sesame should then be offered, with proper attention, to humans and other ancestors, invoking them by name and lineage. Having first made the offerings to the deities with concentration, the twice-born becomes qualified to perform the offerings to the ancestors. At the time of śrāddha and the fire-offering, water should be poured with a single hand; but for tarpaṇa, both hands are to be used—this is always the rule. With the left hand placed below, water is poured from the right hand, uttering “May they be satisfied,” and reciting aloud the names and gotras. If, out of ignorance, sesame seeds are placed on the body during the ancestor offering, the ancestors are satisfied with one’s own skin, flesh, blood, and bones. Therefore, one should not offer to gods and ancestors with sesame on the limbs, for then the blood becomes the water and the giver incurs sin. If water is offered upon the ground while standing in water, it is futile and reaches no one. Likewise, if standing on land but offering water while in water, it does not reach the ancestors; such water is wasted. Never should water be offered to the ancestors while standing in water; after crossing over to a clean place, one should perform the offering. Water given in water, in vessels, in anger, or with one hand does not reach the ancestors; water not poured upon the earth is ineffective. The earth is the imperishable abode of the ancestors, given by me, O twice-born; so, one who wishes to satisfy the ancestors should offer water upon the earth itself. Those who are born, established, and dissolved upon the earth—these are the ancestors; thus, water should be offered upon the earth. After spreading kuśa grass with the tips intact and invoking the deities with one’s own mantra, the gods should be placed at the eastern tips and the ancestors at the southern tips. Having thus satisfied the gods, ancestors, and others, and having sipped water with recitation, one should mark out a beautiful, square area the size of a hand. O brāhmaṇas, after marking a city upon the shore of the great ocean, one should draw a lotus with eight petals and a central circle within it. Upon this maṇḍala, O twice-born, one should worship Nārāyaṇa, the unborn Lord, using the eight-syllable method. Next comes the supreme purification of the body: meditate upon the syllable ‘A’ in the heart, accompanied by the lines of the cakra. Contemplate it as blazing with three flames, burning away all sins, and the syllable ‘Rā’ situated in the center of the lunar disc at the crown of the head.