Hear now the story of the Viśoka Dvādaśī vow, revered as the highest among all vows. Within its observance, the offering known as the jaggery-cow is especially praised, for it is considered an essential and meritorious component. At sacred times—the solstices and equinoxes, during auspicious planetary conjunctions, at the moments of eclipses and other holy festivals—the giving of the jaggery-cow and similar offerings is enjoined. The Viśoka Dvādaśī itself is supremely auspicious and a destroyer of sin. Whoever observes this vow with devotion is granted the supreme abode of Viṣṇu. In this very world, such a person enjoys good fortune, longevity, and robust health; and, at the time of death, remembering Lord Hari, they attain the radiant city of Viṣṇu. For nine thousand or even eighteen thousand years, O knower of dharma, the observer of this vow is untouched by sorrow, suffering, or misfortune. This blessing is not reserved for men alone. Even a woman who faithfully observes the Viśoka Dvādaśī vow, remaining ever devoted to dance and song for the Lord, attains the very same fruit. Therefore, O king, anyone who desires prosperity should perform endless singing and instrumental music before Lord Hari, with utmost devotion. Whoever recites, truly hears, or witnesses the worship of Madhusūdana, the slayer of Mura, and gives gifts with understanding, comes to dwell in Indra’s world, honored by hosts of gods for an entire kalpa. Then, a question is asked: “O Lord, tell me of the supreme glory of giving—of that gift which is imperishable in the next world, and honored by the gods and sages alike.” The answer follows: “I shall describe the tenfold gift of Meru, by which one attains worlds esteemed by the gods. The fruits gained by this gift surpass those attained in the Purāṇas, the Vedas, the sacrifices, or even at sacred shrines; mere study or ritual cannot match this reward. Therefore, listen as I explain the proper method for giving the mountains, in order. The first is the Mountain of Grain, the second is the Salt Mountain, the third is the Mountain of Jaggery, the fourth is the Mountain of Gold, the fifth is the Mountain of Sesame, and the sixth is the Mountain of Cotton. The seventh mountain is made of Ghee, the eighth of Jewels, the ninth of Silver, and the tenth of Sugar. These mountains are to be given at the solstices, equinoxes, on auspicious occasions, during eclipses, or at the close of the day. The third day of the bright fortnight, a lunar eclipse, the waning moon, weddings, festivals, sacrifices, and the twelfth day are all suitable times. The fifteenth day of the bright fortnight, or when auspicious constellations reign, are also prescribed for the giving of these mountains, beginning with the Mountain of Grain, by one who knows the proper procedure. The gift should be prepared at a sacred ford, a temple, a cowshed, or the courtyard of a house. There, with devotion, one constructs a pavilion—square, facing north, with a gentle slope eastward or toward water, and also facing east as prescribed. The ground is to be smeared with cow dung, kuśa grass spread, and in the midst of this, the mountain is formed, complete with subsidiary hills. The best mountain is made with a thousand measures of grain, the middle with five hundred, and the smallest with three hundred. The Meru is to be built of the finest rice, with three golden trees at its center. The eastern side is adorned with pearls and diamonds, and for the sacrifice, hessonite and topaz. To the west, yellow and blue gems; to the north, beryl, lotus gems, and sandalwood, all encircled with coral vines, resting upon a base of mother-of-pearl. At the summit, golden images of Brahmā, Viṣṇu, the blessed Lord Śiva, and the Sun are placed, without envy, and by many groups of the twice-born. Four silver peaks are set, with silver on the sides as well. The caves are covered with sugarcane, and streams of ghee and water flow in all directions. To the east, a row of white garments; to the south, yellow; to the west, variegated; and to the north, red—these are arranged like lines of clouds. Eight silver figures, beginning with Indra, are placed in order as lords of the worlds, and all around are delightful fruits, garlands, and fragrant unguents. Above, a canopy of five colors, adorned with unfading flowers and shining white, is set—thus is the celestial mountain established, with subsidiary mountains of Meru arranged accordingly. In each of the four directions, mountains rich with flowers and unguents are arranged. On the east is Mandara, adorned with diverse fruits, barley, gold, and auspicious mango marks, resplendent with gold, flowers, garments, and fragrant ointments. There is a lake of milk tinged with red, and a forest shining with silver, all skillfully constructed. To the south, Gandhamadana is made of wheat, adorned with polished vessels and a golden sacrificial vessel filled with ghee, joined with garments and a silver forest. Behind, a mountain of sesame is formed, adorned with many fragrant flowers, golden pepper trees, and golden swans, with a silver flower forest, and a lake of curd and water in front. To the north, a beautiful mountain of black gram is created, well-clothed and crowned with flowers and golden banyan trees, adorned with a golden cow, a honeyed, auspicious lake, and a shining silver forest. When all is thus arranged, the offering is performed by four learned in the Vedas and Purāṇas, self-controlled, of blameless conduct, the best of the twice-born. To the east, a fire-pit is fashioned with sesame, barley, ghee, sacred sticks, and kuśa grass. At night, a vigil is kept, but without loud songs or instruments. The invocation is then recited for the heaps of stones: “You, O repository of all the hosts of gods, O Amaraparvata, quickly remove all obstacles from our homes, grant safety, and bestow upon us supreme peace, as I worship you with utmost devotion. You alone are the Blessed Lord, the ruler—Brahmā, Viṣṇu, the Sun; you are the supreme seed, both manifest and unmanifest—therefore, O Eternal One, protect me. Because you are the abode of the guardians of the worlds and the universal form, and of Rudras, Ādityas, and Vasus, therefore grant me peace. Because you are never deserted by immortals, women, and Śiva, therefore lift me up from the ocean of endless suffering and worldly existence. Having thus worshipped Meru, one should also honor Mandara, for you are showered upon by Citraratha and Bhadrāśva. You shine, O Mandara; therefore, quickly bring satisfaction. And you, Gandhamādana, are the crest-jewel of Jambūdvīpa.” Thus is the supreme glory of the Viśoka Dvādaśī vow and the tenfold gift of Meru, with all their rites and blessings, as revealed by the scripture.