O Shaunaka, listen as the sacred tale unfolds. Time, the great dissolver, swallows all worlds; and Yama, the lord of justice, reigns over those who have committed sin. Before all creation, Prakṛti—the primordial Nature, the origin and essence of everything—existed alone. Then Maheśvara, the mighty Lord, addressed the assembly: “Who, after studying the Vedas, has truly grasped their essence? Whose disciple are you, O best of sages? What is your name, O twice-born one? Why do you mock the gods and Viṣṇu, our Lord?” He continued: “When the body perishes, the soul enters the Supreme Self. The living being, its reflection, the mind, knowledge, and consciousness; sleep, compassion, drowsiness, hunger, thirst, and nourishment—all these arise from the Lord’s presence. The power that sustains life moves forward when the Lord is about to depart. As long as the Lord abides within, the embodied soul is capable of all actions. Brahmā himself arranges the worlds and is the cause of all deeds. For the sake of Śrī Kṛṣṇa, the creator performed a hundred thousand pairs of austerities. For countless ages, I too performed severe austerities for Hari. Now, with my five mouths, I praise His name and qualities. By chanting My name and qualities, even death flees from Me. Though I am known as the destroyer of all universes, I am also the Conqueror of Death. At the appointed time, I dissolve and then manifest again. He who dwells in Goloka is the same in Vaikuntha and in Śvetadvīpa. A Manvantara is made of seventy-one divine ages (yugas), and this is the reckoning for Brahmā’s lifespan, who lives for a hundred such years. Among all portions, I am the foremost—the Supreme Self of Krishna.” Having spoken thus, Shankara became silent. Then Dharma spoke: “The inner Self of all is manifest and unmanifest, hidden from the wicked. Now, there is talk that Vishnu has not come to the assembly. Where there is great slander, the virtuous do not listen. When the gods utter slander against Shri Vishnu, the wise remember Him. Whoever, whether intentionally or not, speaks slander of Vishnu is cooked in Kumbhipaka hell for as long as Brahma’s lifespan. If a living being hears such slander, he too goes to hell. If he acts as if it is untrue or disregards it, there is no atonement for him as long as Brahma’s hundred years endure; he goes to Kaalasutra as long as the moon and sun exist. Vishnu is the guru of all, the father, the giver of knowledge.” Hearing the words of these three eminent Brahmins, the Brahmin spoke: “Hari has not come here; Sarasvati’s utterance is empty, like the sky. Thus I have spoken; may it be auspicious. Speak, O lords, for the sake of dharma and meaning. You, who are insightful, declare: Vishnu is present everywhere, always. It is established that there is no difference between the part and the whole, nor between the self. He is difficult to attain even after millions of births, unattainable even for the wicked. Why do both the small and the great desire the supreme state? That Vishnu, the enjoyer, is the creator of the abode in Śvetadvīpa for all the worlds.” Thus, the wisdom was spoken, revealing the eternal truths of the Supreme Lord and the nature of dharma.