Daridra, the goddess of Poverty, once proclaimed with pride, “I am superior to all, for liberation always depends upon me.” She declared that wherever she was present, the passions that trouble beings—desire, anger, greed, pride, and envy—could not remain; nor could fear, madness, jealousy, or arrogant conduct arise in her presence. Hearing these bold words, Lakṣmī, the goddess of Fortune, responded. She said, “Any being adorned by me is honored by all. Even if a poor man is as venerable as Śiva himself, he is overcome by everyone.” Lakṣmī continued, “At the mere mention of the word ‘body,’ the five deities residing within—the powers of intelligence, fortune, modesty, tranquility, and fame—immediately depart. As long as a person does not seek wealth, he possesses virtues and dignity, but if he becomes desirous of riches, where are his virtues, where is his dignity? So long as one does not seek wealth, he is the best among all, the abode of every virtue, worthy of reverence throughout the worlds. Yet, this is a great misfortune, a grave sin for embodied beings: no one honors, speaks to, or even touches a poor person. Therefore, I am the superior one; listen to my words about poverty.” Daridra, not to be outdone, replied, “You are ashamed to claim seniority, and you delight in sin, abandoning the Supreme Person. How is it that you, always deceiving the trusting, boast so much? There is no happiness in attaining you, only regret—just as with a false teacher. The intoxication that arises in men from wine is not as fierce as the pride that comes merely from your presence, even among the wise. O Lakṣmī, you delight mostly among those who commit evil deeds, while I dwell among the worthy, those steadfast in righteousness. I abide with devotees of Śiva and Viṣṇu, with the grateful, the great, those of good conduct, 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, Lakṣmī, seniority rests with me. I dwell among Brahmins who are pure and observe vows, among mendicants and the fearless. As for you, Lakṣmī, 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 their debate grew heated, both goddesses approached a higher authority for judgment. Hearing their words, the great being addressed them, saying, “Earth is older than I am, and water is older than earth. Only women truly know the disputes among women; no others can decide. 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.” Obeying this command, the goddesses, together with the waters, went to the river Gautami. There, earth and water in turn presented their words to Gautami, relating all that had happened and faithfully conveying the arguments of both Daridra and Lakṣmī. As the guardians of the worlds listened, along with you, O Nārada, and the earth and the waters, Ganga, the sacred river, praised Daridra, while Gautami spoke to Lakṣmī. Gautami declared, “Brahma’s glory, the glory of asceticism, the glory of sacrifice known as fame, the glory of wealth, renown, knowledge, wisdom, and Sarasvatī; the glory of enjoyment and liberation, memory, modesty, fortitude, forgiveness, success, contentment, nourishment, peace, the waters, and the earth; the power of ego, medicinal herbs, revelation, purity, night, the sky, moonlight, blessings, welfare, pervasiveness, illusion, dawn, and auspiciousness—whatever exists in the world, pervaded by Lakṣmī, whether moving or unmoving—among Brahmins, among the wise, among the patient, and among the virtuous; and among all others endowed with knowledge, whether following enjoyment or liberation—whatever is delightful or beautiful, all this is the manifestation of Lakṣmī. Why speak at length? The entire universe is composed of Lakṣmī; wherever and in whatever anything excellent is seen, all that is of the nature of Lakṣmī. Without her, nothing exists. Do you not feel shame, O beautiful goddess, competing with her?” Then Ganga spoke to Daridra, saying, “Go, go.” From that time, the waters of Ganga became free from the influence of poverty. So long as Ganga is not served, the affliction of poverty remains; but from that moment, that sacred ford became the destroyer of misfortune, an auspicious place. By bathing and giving there, one becomes endowed with Lakṣmī and merit. Six thousand fords, honored by gods, sages, and ascetics, bestow all accomplishments at that sacred place, O wise one. That place became known as Bhānutīrtha, bestowing all attainments upon people. There, the account of this event, the destroyer of great sins, is recounted. In that land was a king named Śaryāti, renowned for his supreme righteousness, and his wife Sthaviṣṭhā, whose beauty was unequalled on earth. Serving as the royal priest was a Brahmin named Madhucchandā, best among the twice-born, famed as a descendant of Viśvāmitra—a brahmarshi, lord among ascetics.