At that most excellent and holy place by the ocean, those who are twice-born, having properly bathed in its sacred waters, perform worship of flawless Nārāyaṇa on the shore according to the prescribed rites. With devotion, they bow to Rāma, Kṛṣṇa, Subhadrā, and to the mighty ocean itself. By such reverence, one attains the merit equal to hundreds of horse sacrifices. Freed from all sins and suffering, the pilgrim shines with the radiance of a Vṛndāraka—resplendent in beauty and youth. He ascends a celestial chariot, brilliant as the sun, surrounded by Gandharvas and other divine beings. In this way, he uplifts twenty-one generations of his lineage and journeys to the world of Viṣṇu. There, in that divine realm, he enjoys supreme pleasures and sports with celestial Apsarases for more than a hundred manvantaras, untouched by old age or death. When the merit of his deeds is finally spent, he is reborn on earth in a virtuous family—handsome, fortunate, illustrious, truthful, and self-controlled. If he is a brāhmaṇa who understands the true meaning of the Vedas and scriptures, he becomes a sacrificer and a devotee of Viṣṇu. Through Vaiṣṇava yoga, he ultimately attains liberation. It is especially auspicious to bathe, give gifts, or make offerings at this holy place during lunar or solar eclipses, at the solstices and equinoxes, at the beginning of a yuga, on the sixth day, at planetary conjunctions, and at the close of the day. On sacred days in the months of Āṣāḍhā, Kārttikā, and Māgha, or on any auspicious tithi, those who give gifts to brāhmaṇas there receive a thousandfold greater merit than at other holy sites. When offerings to ancestors are made there according to the proper method, the ancestors attain inexhaustible satisfaction. Thus, the power and result of bathing in the ocean has been revealed. The acts of giving and offering piṇḍa at this place bestow the fruits of dharma, artha, and mokṣa, as well as long life, fame, and glory. Such acts grant both enjoyment and liberation, bring prosperity, destroy evil dreams, remove all sins, bestow merit, and fulfill all desires. O best of the twice-born, the Purāṇa should not be spoken to those who do not believe; until then, each sacred place proclaims its own greatness. Until the glory of the king of tīrthas is described, holy places like Puṣkara and others bestow their own fruits. But once the supremacy of the king of sacred places—the ocean—is known, it confers the merit of all tīrthas combined. Indeed, all tīrthas, rivers, and lakes on earth flow into the ocean, making it the king of tīrthas and lord of rivers. Therefore, the ocean is superior to all other holy places, granting every desire. Just as darkness disappears with the sunrise, so too is sin destroyed by bathing in the king of tīrthas. There has never been, nor will there ever be, a holy place equal to it. Wherever Nārāyaṇa himself abides, who can truly describe the virtues of the king of tīrthas? Where ninety million tīrthas are present, any act performed—be it bathing, giving, sacrifice, recitation, or worship—becomes inexhaustible in merit. Afterwards, O best of brāhmaṇas, one should proceed to Indradyumna Lake, that sacred place born from the limbs of sacrifice, where holy and auspicious waters reside. Upon arrival, pure in mind and body, one should sip water, meditate upon Hari, and approach the waters, reciting this prayer: “O sacred place born from the limbs of the horse sacrifice, destroyer of all sins, today I bathe in you; remove my sin, salutations to you.” Having recited this as prescribed, one bathes according to the ritual, satisfies the gods, sages, and ancestors with offerings of sesame water, and remains self-controlled. After offering balls of food to the ancestors and worshipping the Supreme Person, the pilgrim attains the full merit equal to ten horse sacrifices. He uplifts seven generations before and after in his lineage and, like the gods, ascends to Viṣṇu’s realm in a celestial vehicle born of desire. There, he enjoys delightful pleasures for as long as the sun, moon, and stars endure. When his time there is complete and he returns to earth, he surely attains liberation. Whoever completes the fivefold pilgrimage, fasts on the eleventh day, and beholds the Supreme Person on the fifteenth day of the bright fortnight in Jyeṣṭha attains the aforementioned merit. After enjoying himself in the abode of the Unchanging One, he reaches the supreme state from which there is no return. A question arises: “O great-grandfather, you set aside other months such as Māgha to praise Jyeṣṭha. Why is this so?” The sage replies, “Hear, O foremost among sages, I will explain. All sacred places on earth—rivers, lakes, lotus ponds, tanks, wells, and pools—along with various rivers and oceans, become manifest within the Supreme Person for seven days beginning from the tenth day of the bright fortnight in Jyeṣṭha. Therefore, whatever acts of bathing, giving, or beholding the deities are performed at that time become inexhaustible in merit. The tenth day of the bright fortnight in Jyeṣṭha removes ten sins, and is thus remembered as the remover of ten. Whoever, self-restrained, sees the black plough and the auspicious one on that day is freed from all sins and goes to Viṣṇu’s realm. During the northern or southern solstice, whoever beholds Puruṣottama, Rāma, and Subhadrā ascends to Viṣṇu’s abode. Whoever sees Govinda, the Supreme Person, seated on a swing during Phālguni, becomes devoted and enters the city of Govinda. On the day of the equinox, performing the fivefold pilgrimage and beholding Sankarṣaṇa, Kṛṣṇa, and the auspicious one according to the rite, the wise attain supreme merit and the highest realms.” Thus is the greatness of the holy places, the ocean, and the sacred times declared.