Once, at a sacred place, a great assembly of sages—seers of truth—were engaged in a grand sacrificial session. As their rituals unfolded, a powerful adversary of the gods emerged at that very site. This being was Viśvarūpa, who approached the sages with humility, observing strict celibacy and austerity. He honored them respectfully and addressed each sage in turn, asking, “Please tell me by what means—through sacrifice or austerity—a son might be born to me, strong and unconquerable even by the gods, as I desire for my own well-being.” Among the assembled sages, the wise and great-minded Viśvāmitra responded. He explained, “My dear, various results arise from action, and among the three causes, action is considered the foremost. The agent, the material, and the seed are also causes, but the wise do not see action alone as sufficient. The effectiveness of actions depends on the sufficiency of causes; results manifest or fail accordingly. Thus, the outcome depends on action.” Viśvāmitra continued, “Action is twofold: what is being performed and what has already been done. The means for what is to be done are whatever is prescribed. The existence of those means is necessary for the accomplishment of action. Whatever a discerning being intends while acting, that intention becomes the cause. The fruition of results corresponds to intention. If one acts according to rule but without intention, the results will follow the nature of the intention, not merely the act itself. Therefore, austerity, vows, charity, recitation, sacrifice, and other acts yield results according to the intention behind them. The result is surely given in accordance with the nature of the intention.” He further explained, “Intention is threefold: sāttvic, rājasic, and tāmasic; and the result follows the nature of the action. The condition of actions is manifold, corresponding to intention. Thus, a discerning person should shape his intention according to his desire. Afterwards, action must be performed; the giver of results bestows a result of the same kind if the one who bears fruit is engaged in the result. There is no separate maker of action; one acts according to one’s own nature. That alone, along with material and other causes, is distinguished by the qualities of sattva and so on. Just as actions arise from intention, so too are their results obtained through intentions; indeed, action is the cause of righteousness, wealth, desire, and liberation.” Viśvāmitra concluded, “Action performed with a particular disposition leads either to liberation or bondage; one’s own action, in accordance with one’s nature, bears fruit here and hereafter. Quickly, various results are produced, following the disposition; though the substance is one, it appears diverse through different dispositions. Whether one acts or enjoys the results, disposition is paramount; act according to your disposition, and you will attain what you desire.” Hearing these profound words, Viśvarūpa undertook severe austerity for a long time, adopting a dark disposition. He performed a terrible and dreadful act, so frightening that even the gods were alarmed, while the foremost sages watched and repeatedly tried to restrain him. Driven by his own anger, Viśvarūpa carried out this terrible act in the dreadful pit and the fearsome sacrificial fire. Meditating on himself as a terrifying, fierce being dwelling in the cave of the heart, he was thus engaged in austerity when a bodiless voice spoke. The voice declared that, without matted locks, Viśvarūpa would not be recognized as Vṛtra; his offering of himself into the sacrificial fire was in vain. Yet, he alone became Indra, he became Varuṇa, he became everything. Abandoning himself, he offered only his matted locks, and from this, sin arose. He is called Vṛtra in the Veda, and he too became sinful. Who can truly know the greatness of the terrible Lord of the universe? The sages then praised the Lord, who creates all things and remains untainted by attachment, as ‘He who ceases.’ Having bowed to the Lord Bhīma, they each returned to their own hermitages, while Viśvarūpa, mighty and terrible in both deed and form, remained. Meditating on himself as the terrible one, with a dreadful form, he offered himself. Thus, the god Bhīmeśvara is celebrated in the Purāṇas. Bathing and giving gifts at his sacred site surely grant liberation—of this there is no doubt. Whoever recites or hears this story with devotion to the lord of the gods, Śiva in the form of Bhīma, is freed from all sins and attains liberation by taking refuge in the remembrance of his feet. The sacred Godāvarī river always destroys all masses of sin and bestows the highest good everywhere, especially where she enters the ocean. Whoever bathes at the confluence of the Godāvarī and the ocean, departing from his body with merit, is lifted from all intense hells and goes to the city of the Lord of the past. That which is realized through Vedānta and worshipped as Brahman is truly Bhīmanātha; those who see him never again enter the grievous suffering of remembrance in embodied existence. At another time, the sacred Ganga, revered and worshipped even by the gods, approached the lord of waters, accompanied and praised by all the gods, followed and extolled by sages and the Maruts. Among the sages were Vasishtha, Jabali, Yajnavalkya, Kratu, Angiras, Daksha, Marichi, Vaishnava, Shatatapa, Shaunaka, Devarata, Bhrigu, Agniveshya, Atri, and Marichi; Sudhuta, Papa, Manu, Gautama, the Kaushikas, Tumburu, Parvata, Agastya, Markandeya, Pippalada, Galava and those devoted to yoga; Savamada, Angirasa, and the Bhargavas, skilled in the Smritis, delightful in the Vedas, and well-versed in the Purānas—all these went to the divine river Gautami. With hearts joyful and satisfied, they praised her with abundant mantras and Vedic hymns. Seeing this assembly, Shiva and Hari revealed themselves to the sages. The Adityas, Vasus, Rudras, Maruts, and the guardians of the worlds, with hands joined in reverence, all praised Hari and Shankara.