A person, desiring purification and liberation, begins by observing a prescribed fast, remaining calm, pure, and focused in mind. With devotion, he worships using fragrant substances and other offerings, and then, either recites the sacred text himself or listens as another recites it. Through this act, all sins accumulated throughout his life are instantly destroyed. If he gives gifts to a worthy Brāhmaṇa, he overcomes the burden of all his past misdeeds. By revealing his faults before the Lord of Dharma, and in the presence of Brāhmaṇas, he is freed from fear. Offering water-filled vessels in satisfaction, he removes even the grave sin of killing a Brāhmaṇa. Clad in white garments, he offers black sesame seeds into the sacred fire. In this way, a twice-born person is able to transcend all sins committed since birth. Whatever he offers, dedicating it to Śaṅkara, the Lord of gods, destroys the sins of seven lifetimes in a single moment. If he worships through the agency of a twice-born Brāhmaṇa, he is freed from the cycle of rebirth. Having bathed and performed worship with proper rituals, including washing of the feet and other purifications, he is freed from all sins and attains the highest state. On the new moon day, devotees are instructed to worship the Three-eyed One, Śiva, with great care. Worship performed through the mouth of a Brāhmaṇa on this day leads to the supreme state. On this same day, one should also worship Janārdana, the Lord Viṣṇu, with diligence, for whatever is given to Viṣṇu then yields endless rewards. It is especially meritorious to worship and satisfy Brāhmaṇas on this day, but in their absence, worship at images and similar representations is also prescribed. Among the twice-born, the deity should always receive special worship. If one desires the brilliance of Brahman, he should worship a Brāhmaṇa; if he seeks Brahman itself, he should do the same. For success in actions, one should worship Vināyaka, and for liberation from worldly existence, one should diligently worship Hari, Viṣṇu. With effort, one should also worship Virūpākṣa, the Lord of lords. Those attached to enjoyment worship Bhūteśa and Keśava as well. The fruits of giving are also described: he who gives sesame seeds obtains the children he desires; the giver of a lamp attains excellent sight; the giver of a house secures splendid dwellings; the giver of silver attains the highest beauty. The giver of a bull achieves abundant prosperity, while the giver of a cow reaches the world of Vradhna. Giving grain brings lasting happiness, and giving sacred knowledge leads to union with Brahman. Gifts to those learned in the Vedas ensure enjoyment of heaven after death. By giving fuel, a man is endowed with a radiant fire. It is always recommended to give to Brāhmaṇas with joy and the right intention. The giver becomes free of disease, happy, and long-lived. By giving an umbrella or sandals, one crosses over intense suffering. Each gift should be given to one worthy of its qualities, with the wish for imperishable merit. Gifts given at auspicious times, such as the solstices, become inexhaustible in their rewards. Giving at holy rivers or in forests also yields endless merit. Therefore, the twice-born are advised to give to learned Brāhmaṇas, and one seeking liberation should make such offerings daily. But one who hinders the act of giving, committing a great sin, is destined to be reborn in the womb of animals.