All the waters of the world—the vast oceans, mighty rivers, tranquil ponds, deep wells, and serene lakes—hold their own sanctity. Yet, there are grievous sins that weigh heavily on a soul: the killing of a Brahmin, drinking liquor, theft, and union with a teacher’s wife. There are also those who depart this world without the proper rites, or who meet their end at the hands of cattle or thieves. For such souls, and for all ancestors, the offering of piṇḍa at Gayā yields a fruit so great that it surpasses the merit gained from all other holy waters and acts. Thus concludes the eighty-second chapter, known as 'The Greatness of Gayā,' in the Ācārakāṇḍa of the glorious Garuḍa Mahāpurāṇa. In the sacred region of Kīkaṭa lies holy Gayā, famed throughout the worlds, and nearby is the revered forest of Rājagṛha. To the east is Muṇḍapṛṣṭha; the other cardinal directions are likewise marked by holy places. The field of Gayā itself stretches for five krośas, while Gayāśira, its most sacred peak, covers one krośa. From the mountain Janārdana and the well of Uttaramānasa flows the sanctity of this land, and here, by offering piṇḍa, one’s ancestors are elevated to the highest state. At Gayā, the god of gods, Janārdana himself, abides in the form of the ancestors. When a pilgrim beholds the chariot path at the Gayā tīrtha, beginning from the shrine of Rudra, and when one has the vision of Pitāmaha, all sins are washed away. Likewise, seeing Gadādhara, Mādhava—the Supreme Person—confers immense merit. Observing silence at this holy site brings one into the presence of the great-souled Sun, especially the golden Sun himself. Worshipping Brahmā here leads one to Brahmā’s world. By diligently performing the twilight worship, a person gains the fruits of all the Vedas. Beholding Sarasvatī in the evening yields the merit of giving gifts. Seeing the forest of Dharma and the Lord of Dharma destroys all debts owed. When one sees the sacred cow in the Cow Forest, one’s ancestors are led to Brahmā’s world. A vision of Koṭīśvara and the site of the Aśvamedha sacrifice destroys one’s debts. Beholding Rāmeśvara, where the mighty mace swings, grants the reward of heaven. Seeing the great goddess Caṇḍī on Muṇḍapṛṣṭha fulfills all desires. A vision of Gomaka, lord of cows, frees one from ancestral debts, as does seeing Mārkaṇḍeyeśvara. Are not these blessings enough for those who perform good deeds? For whatever sacred fords, oceans, and lakes exist upon the earth, all their holiness is gathered in Gayā, and within Gayā, at Gayāśira. In the north, amidst the golden rivers, lies Nābhitīrtha at the center. By performing offerings such as piṇḍa at a well in Gayā, one becomes free of ancestral debts. Bathing at the Haṃsa ford releases a person from all sins. Performing śrāddha for twenty-one souls leads them to Brahmā’s world. At Rāma Lake, such acts uplift one’s entire lineage to the same exalted realm. The same holds true for śrāddha performed at the southern Mānasa Lake and at the Kūṭa where Bhīṣma is honored; there, too, the ancestors are delivered. In the Dhenuka forest, śrāddha brings the ancestors to Brahmā’s world. Whether at the tīrthas of Indra, Nara, Vāsava, or Vaiṣṇava, or at the Gāyatra, Sāvitra, or Sārasvata tīrthas, the result is the same: the ancestors’ lineage ascends to the world of Brahmā. Having satisfied both ancestors and gods, one is spared from difficult rebirths. Finally, by performing śrāddha at the Dharmāraṇya of Mataṅga or at its sacred pond, one attains heaven itself. Such is the greatness and sanctity of Gayā, where the blessings bestowed are beyond measure, and the soul finds its highest fulfillment through devotion, worship, and the honoring of ancestors.