As the previous discourse concluded, the sage Yājñavalkya’s explanation of the results of actions came to an end, and a new teaching began. The discussion now turned to the consequences of failing to perform one’s prescribed duties, as well as the dangers of engaging in actions that are condemned by the scriptures. When a person neglects their rightful obligations or commits sinful acts, the need for atonement arises—expiation must be undertaken diligently, for it is only through such purification that the world is pleased and the weight of sin is destroyed. Those who do not seek atonement for their misdeeds are said to journey to terrible hells, such as Mahāraurava and Raurava. Their path leads them to the river Sañjīvanī, whose waters are red as if tinged by blood, and whose appearance is likened to a swan. The truly sinful, lacking any merit, are cast further into dreadful hells such as Avīci and Kumbhīpāka. The text then enumerates grave sins and their equivalencies: reviling one’s teacher or the Veda is considered as heinous as the killing of a Brahmin. Similarly, tasting the mouth of a menstruating woman is equated with the serious sin of drinking liquor. Engaging in relations with a friend’s wife, a maiden, one’s own kin, or women considered outcastes are all condemned. Even more serious is approaching the wife of one’s teacher, one’s own daughter, or the wives of close relatives such as a father’s or mother’s sister, a maternal uncle’s wife, or even one’s daughter-in-law—such a person is called a violator of the teacher’s bed. Other major transgressions include the killing of a cow, becoming an outcaste, committing theft, or neglecting to repay debts. Receiving instruction from a servant or teaching for hire, living by ignoble means among the Śūdras, Vaiśyas, or Kṣatriyas, abandoning one’s parents or friends, or selling sacred ponds or gardens are also listed as sinful. Improperly giving away a maiden, acting deceitfully, breaking a vow, abandoning the study of scriptures, neglecting one’s sacred fire, or forsaking relatives—all these are considered minor sins. Having outlined these transgressions, the scripture then prescribes the paths of expiation. For one who has killed a Brahmin, purity may be regained by living austerely for twelve years, subsisting on minimal food. Alternatively, the sinner may offer oblations into the marrow, each accompanied by the proper mantras, or, if he sacrifices his own life for the sake of a Brahmin or a twice-born cow, he is freed from distress. Serving the goddess Sarasvatī or giving wealth to a worthy recipient are also means of atonement. For the destroyer of a fetus, the prescribed fee must be given to an Ātreya, according to the sinner’s class. A Brāhmaṇa present at a Soma sacrifice should observe an even more severe vow, wearing bark garments and matted hair, and living only on clarified butter the color of fire. A Brāhmaṇa woman who consumes semen, urine, excrement, or liquor is subject to similar penance. A twice-born who steals gold must give a pestle to the king, or, for purification, he may give gold equal to his own weight. The severed phallus and testicles of such a sinner should be cast away in the southwestern direction. Alternatively, the Cāndrāyaṇa penance may be performed, or the Veda Saṃhitā recited for three months. Another path to purification is to dwell in a cowshed, following the cows, and then giving a cow as a gift. Living only on milk for a month or subsisting on parched grain are also prescribed. The vow for killing a Brāhmaṇa may be observed for three years as further expiation. For killing a Śūdra, a penance of six months is prescribed, or the giving of ten cows. For the killing of smaller creatures—such as a cat, iguana, mongoose, animal, or frog—other penances are given. For an elephant, five black bulls must be given; for a parrot, a two-year-old calf. Cutting down a tree, shrub, creeper, or a hero tree requires one hundred recitations of the Ṛk. If one seeks purification for other offenses, a donkey may be obtained as a sacrificial animal and offered in the southwestern direction. Lastly, if a teacher sends a student and the student dies, the teacher should perform three kṛcchra penances. Thus, the scripture carefully lays out both the nature of sins and the means by which one may atone, guiding all toward purification and restoration of dharma.