When Vishnu instructed Maudgalya to return home, the sage obeyed and departed. Upon reaching his hermitage, Maudgalya was astonished to find prosperity blossoming all around him. Filled with wonder, he exclaimed, “Ah, this is the power of giving! Ah, the remembrance of Vishnu! Ah, the power of the sacred Ganga! Who can truly comprehend this greatness?” Maudgalya, along with his wife, sons, grandsons, relatives, and parents, enjoyed a life of fulfillment. They experienced both worldly pleasures and, ultimately, liberation itself. From that time forward, Maudgalya’s hermitage became a revered Vaishnava holy place. Bathing in its waters and giving in charity there brought both enjoyment and liberation to those who visited. It is said that wherever a tīrtha—a sacred bathing place—is mentioned in the Vedas or Smṛti, Vishnu is pleased with the one who remembers it. Such a person is freed from all sins and finds happiness. On both banks of the sacred river, there exist eleven thousand tīrthas, each capable of granting every desired result through bathing, charity, recitation, and similar acts. Now, Narada, listen to the story of the tīrtha called Lakshmi-tīrtha—a place renowned for increasing prosperity, destroying misfortune, and bestowing merit. Long ago, there was a conversation between Lakshmi, the goddess of wealth, and her son Daridra, the personification of poverty. The two, being natural opposites, wandered the world together. There was nothing in the three worlds untouched by their influence. Each claimed precedence, declaring, “I am the elder!” Daridra forcefully told Shri (Lakshmi), “I was born first.” Daridra boasted, “I alone am the family, character, and life of embodied beings. Without me, even those who are alive are as if dead. I am superior to all; even liberation depends on me. Where I am present, desire, anger, greed, pride, and envy cannot remain. Where I dwell, fear, madness, jealousy, and arrogance never arise.” Hearing Daridra’s words, Lakshmi replied, “Any being adorned by me is honored by all. Even if a poor man is as great as Shiva, he is overcome by everyone. At the mere mention of the word ‘body,’ the five deities within—intelligence, fortune, modesty, tranquility, and fame—depart immediately. So long as a person does not seek wealth, he possesses virtues and dignity; but once he desires wealth, where are his virtues, where is his dignity? Until a being seeks wealth, he is the best of all, the abode of all virtues, revered by all the worlds. But poverty is a great misfortune, a grave sin for embodied beings: no one honors, speaks to, or even touches a poor person. Therefore, I am superior. Listen to what I say about poverty.” Daridra responded, “You are ashamed to claim seniority, and you constantly delight in sin, abandoning the Supreme Person. How can you, who deceive the trusting, boast so much? There is no happiness in attaining you—only regret, like that felt after following a false teacher. The intoxication caused by wine is not as fierce as the delusion that comes merely from your presence, even among the wise. O Lakshmi, you always delight most among those who commit evil deeds, while I dwell among the worthy, those steadfast in righteousness. I abide with those devoted to Shiva and Vishnu, the grateful, the great, the well-conducted, the peaceful, and those intent on serving their teachers. I always reside among the virtuous, the learned, the brave, the resolute, and the good; therefore, Lakshmi, seniority rests with me. I dwell among Brahmins who are pure, who observe vows, among mendicants and the fearless. Lakshmi, listen to your own domain: you abide among those attached to kings, the wicked, the cruel, the malicious, the slanderous, the greedy, the deformed, and the deceitful. You dwell among the ignoble, the ungrateful, those who violate righteousness, betrayers of friends, the undesirable, and the broken-hearted.” As the debate between Lakshmi and Daridra grew heated, both came to me. After hearing their words, I spoke to them: “Earth is older than I am, and water is older than earth; only women truly understand the disputes among women. Especially among those born from the water pot, the goddess Gautami will declare the decision. She alone removes all suffering, she alone creates doubt. By my command, go to earth together with her.” So, accompanied by the waters, they all went to the river Gautami. Earth and water, in turn, recounted everything to Gautami, bowing before her and presenting the arguments of both Daridra and Lakshmi, as if mediating their dispute. While the guardians of the worlds listened, and you, Narada, along with the earth and the waters, paid heed, Ganga praised Daridra, while Gautami addressed Lakshmi. She spoke of the glory of Brahma, the glory of asceticism, the glory of sacrifice known as fame, the glory of wealth, renown, knowledge, wisdom, and Sarasvati; of enjoyment and liberation, memory, modesty, fortitude, forgiveness, success, contentment, nourishment, peace, the waters, and the earth; and further, of the power of ego, medicinal herbs, revelation, purity, night, the sky, moonlight, blessings, welfare, pervasiveness, illusion, dawn, and auspiciousness.