He is the one who is utterly without desires, pure in essence, untouched by any fault. He stands beyond the reach of old age and death, unchanging and forever free from delusion. He is the very embodiment of Truth, not bound by any action or conduct, indivisible and supreme, the Lord above all. As the silent overseer, he witnesses the waking state and all others, his nature ever peaceful, the sovereign of the gods. Though seen by all and taking form, he remains subtle—more subtle than the subtlest—and yet, supreme above all. He is unbound by the universe itself, untouched even by the brilliance that dazzles the world. He is the protector of all creation, the destroyer when the time comes, and the very Self within every being. Unchanging, he can only be truly known through the wisdom of Vedānta. He is beyond sound, taste, form, and scent—utterly transcendent. Knowing him thus, one who has mastered the senses should meditate deeply upon the Great God. Thus, the meditation upon the horse—symbolic and profound—has been described. This completes the teaching on that meditation. So concludes the ninety-first chapter of the glorious Garuḍa Mahāpurāṇa, in the section called Ācārakāṇḍa, entitled 'Meditation on Hari.' Then, a request arises: "Describe again the meditation upon Viṣṇu, the divine bearer of the conch, discus, and mace." In response, it is declared: "I will now reveal the meditation on Hari, which shatters the web of illusion. Previously, I spoke of the formless Rudra; now I will speak of the Lord in embodied form." Hari is to be meditated upon by seekers of liberation as being white as cow's milk or the Kunda flower, his form blazing with the radiance of a thousand suns, fierce with leaping flames. Upon his head rests a magnificent crown, adorned with precious jewels. He is garlanded with forest flowers, radiant, and golden ornaments shine upon his shoulders. His entire body glows with a golden brilliance, further adorned with beautiful garlands and auspicious ornaments. He bears the Śrīvatsa mark upon his chest and the Kaustubha gem, and the goddess Lakṣmī stands by his side, her gaze reverent and loving. Sages, demons, and gods all contemplate him, for his beauty is beyond compare. He is eternal, imperishable, pure—the Lord who bestows his grace upon all. He dispels suffering, is worthy of the highest worship, auspicious, and destroys the wicked. His hands are adorned with lovely rings, and his nails shine brilliantly. Every ornament graces him, and fragrant sandalwood anoints his form. He desires the welfare of all the worlds, is Lord of all, and the very creator of all beings. Vāsudeva, the sustainer of the universe, is the one whom those seeking liberation should meditate upon. Whoever meditates upon Viṣṇu in this way attains the supreme state. Having attained the honor of teaching dharma, such a one reaches the highest abode. Whoever recites this meditation upon Viṣṇu also attains the supreme state. Thus ends the ninety-second chapter, named 'Meditation on Viṣṇu,' in the Ācārakāṇḍa of the first section of the glorious Garuḍa Mahāpurāṇa. Then the question is asked: "O Hari, how was dharma previously taught by Yājñavalkya?" Hari replies: The sages approached and inquired of Yājñavalkya regarding all the duties of the castes. Yājñavalkya explained that the teachings are blended with the Purāṇas, logic, Mīmāṃsā philosophy, and the ancillary limbs of the dharma-śāstras. The Vedas themselves are the fourteen sources of knowledge and dharma. He named the great authorities: Vasiṣṭha, Dakṣa, Saṃvarta, Śātātapa, and Parāśara; Gautama, Shankhalikhita, Harita, Atri, and Yājñavalkya himself. In matters of place and time, using proper means and with faith, one should offer material gifts—thus upholding the path of dharma.