In the sacred discourse of Yājñavalkya as recorded in the Garuḍa Purāṇa, the discernment of expiation is carefully laid out. The fivefold essence of the cow—milk, curd, urine, dung, and ghee—forms the core of Pañcagavya, a potent purifying substance. For six days, one must undertake purification rites, using these and other sanctifying materials, accompanied by fasting. Water infused with leaves from the fig, udumbara, lotus, bilva, and kuśa grass is used to enhance the ritual’s power. Each day, the aspirant drinks, in sequence, heated milk, ghee, and water, consuming only a single meal at night, often what is obtained by begging. However possible, this practice is known as the triple Prajapatya penance. Another penance, the atikṛcchra, is performed by subsisting on milk alone for twenty-one days. Additional austerities involve consuming oil-cake, pulses, sour gruel, and saktu flour, each for three consecutive nights, in turn. During the bright fortnight, tithi-piṇḍa offerings are made, increasing in number each day, matching the count of śikhyaṇḍa birds. In whatever manner one is able, one should strive to perform one hundred and forty such offerings. Bathing three times daily, the cāndrāyaṇa penance is undertaken with these piṇḍa offerings. For sins not specifically addressed, purification is achieved through the cāndrāyaṇa penance. Those who practice the kṛcchra penance, seeking righteousness, are assured of great prosperity. Thus concludes the one hundred and fifth chapter, named ‘The discernment of expiation as spoken by Yājñavalkya,’ within the section on conduct in the first part of the great Purāṇa called Śrī Garuḍa. Yājñavalkya then continues, explaining the rites of purification after death to those devoted to vows. For children less than two years old, burial or water-offerings are not performed. Relatives, accompanied by others, follow from the cremation ground, reciting the Yama hymn with ordinary fire. The deceased is cremated, and if he was initiated or maintained sacred fires, proper rites are observed. On the seventh or tenth day, the relatives come to the water. The ancestors grieve due to the sin associated with death, facing the direction of the fathers; water-rites are also performed for maternal grandfathers, teachers, and their wives. Sons, friends, wives, fathers-in-law, and officiating priests, wishing to offer water, do so once, reciting the name and lineage with restrained speech. However, water-rites are not performed for heretics, the fallen, those who are not celibate, outcastes, women, or those who follow desire. Those who drink liquor or commit suicide are not fit for purification or water-rites; thus, mourning is discouraged, for the existence of life is fleeting. Each person should perform the rites according to their means and then return home, placing neem leaves at the doorway as prescribed. After rinsing the mouth and touching fire, water, cow dung, cow urine, and mustard seeds, one enters the house, having touched a stone, stepping inside slowly. The acts of entering and related actions, even after touching the deceased, bring purification for others at that moment through bathing and self-restraint. Those who have obtained food by purchase should sleep separately on the ground; food prepared for the departed, meant for the rice-ball sacrifice, is given for three days. Water is placed in the open for one day, and milk in an earthen vessel; Vaitāna worships and other rites prescribed by scripture are performed. For one born with teeth, immediate purification is prescribed; for the tonsure, nighttime impurity is observed—three nights according to rule, then ten nights thereafter. Three nights or ten nights are called the impurity due to death; for those under two years, both birth and death impurity pertain only to the mother. Between birth and death, purification occurs by the remaining days; ten, twelve, and fifteen days are prescribed for different classes. Thirty days is the period of impurity for the death of infants; for girls given in marriage without ceremony and for children, purification is prescribed. For teachers, disciples, maternal uncles, learned Brahmins, sons not born of the wife, and wives who have gone elsewhere, purification occurs on the day of residence or kingship; for those killed by kings, cows, or Brahmins, and immediately for suicides. For those killed by poison and similar causes, there is no impurity, O lord of the earth; nor for sacrificers, vow-keepers, celibates, donors, or knowers of Brahman. At times of gifts, marriages, sacrifices, battles, or when the land is troubled, and in times of great distress, immediate purification is prescribed. Time, fire, ritual, earth, wind, mind, knowledge, austerity, recitation, repentance, and fasting are all causes of purification for everyone. The gift from one who acts improperly, the current of a river, purifies; a twice-born may live by the work of a kṣatriya or vaiśya in times of distress. Fruits, soma, cloth, vegetables, curd, milk, ghee, water, sesame rice, juice, salt, honey, lac, cooked food, and oblations; cloth, stones, wine, flowers, vegetables, earth, leather sandals, antelope skin, silk, salt, and beans—all these are mentioned. A vaiśya should not sell oil-cake, roots, or fragrant substances; sesame and grains equal to them should only be sold for righteousness or for livelihood. Thus, Yājñavalkya imparts the wisdom of purification, guiding all who seek righteousness and clarity in the face of sin and death.