In the sacred dialogue of the Garuḍa Mahāpurāṇa, Yājñavalkya continued to illuminate the path of righteous conduct and ritual purity. He emphasized that one should always follow the conduct prescribed in the Śruti and Smṛti, avoiding actions that harm or touch the vital spots of others. Dharma must be upheld in every act; one should never act contrary to its principles. He cautioned against bathing in another’s water unless the five lumps of food are first removed, and advised avoiding another’s bed or similar possessions, except in times of distress. Yājñavalkya listed those from whom one should never accept food: those condemned by the king, the aged, prostitutes, initiates of heretical groups, cruel and fierce individuals, fallen and outcaste persons, hypocrites, and those who consume leftovers. The list extended to murderers, slayers of kings, killers of women, those who live by killing, bards, and goldsmiths. He described the types of food considered impure: stale, defiled, touched by a dog, or fallen on the ground. Food smelled by a cow, left over by a bird, or intentionally touched by the foot was also to be avoided. Even if oil is absent, wheat, barley, cow’s milk, and their products should not be consumed. Flesh of carnivorous animals, certain birds like dātyūha and parrots, as well as wasted food and specific dishes such as krisara, rasa, samyāva, pāyasa, apūpa, and śaṣkulī, were all to be avoided. If a person ate cāṣa birds, fish, or animals with red feet out of desire, or consumed onions, garlic, and similar foods, Yājñavalkya prescribed the Cāndrāyaṇa penance. According to the sages, such actions would lead one to a terrible hell for many days. However, by renouncing meat and earnestly seeking higher desires, one could ultimately attain Hari. With these teachings, the ninety-sixth chapter, “The Description of Śrāddha as Taught by Yājñavalkya,” came to a close. Yājñavalkya then turned to the purification of substances. He explained that vessels and seats are purified by water. Sacrificial vessels made of wood, horn, or similar materials are cleansed by scraping. If, while begging, one sees a woman’s mouth, or if food is cooked again on the ground, purification is achieved by sprinkling ashes; the ground itself is purified by washing and similar methods. Iron and bronze vessels, or those of unknown material, are always purified with ashes. He spoke of water that is naturally pure, and that which has touched the earth, declaring it clean and fit to satisfy the ancestors. Sun rays, fire, dust, shadow, a white horse, earth, and wind all serve as agents of purification. After bathing, drinking, sneezing, sleeping, eating, or walking on the road, certain rituals are needed. When sneezing, spitting, sleeping, putting on clothes, or shedding tears, the gods beginning with Agni remain at the right ear of a Brāhmaṇa. Thus concluded the ninety-seventh chapter, “The Description of Purification of Substances as Taught by Yājñavalkya.” Yājñavalkya then began to explain the procedure for giving gifts. He urged the virtuous listeners to pay heed. Above all, the knower of Brahman who is endowed with austerity is considered a most worthy recipient. Gifts must not be accepted from those lacking in knowledge and austerity. One should give daily to a worthy recipient, especially on auspicious occasions. He described the ideal gift: a cow with golden horns, silver hooves, good conduct, and adorned with cloth. The horn should be crafted from ten gold pieces, the hoof from seven weights. A calf or heifer should be presented with a golden vessel for feeding. The giver attains heaven for as many years as there are hairs on the calf. As long as the two feet and mouth of the calf are visible at the birth passage, the merit is assured. In whatever manner one gives a cow—be it a milking cow or even a barren one—great merit accrues. Service such as massaging the weary, caring for the sick, or worshipping the gods is also praised. Thus, Yājñavalkya imparted wisdom on conduct, purification, and the giving of gifts, guiding all who listen towards righteousness and spiritual fulfillment.