When one undertakes this sacred observance, it is prescribed that, if able, one should give all the offerings adorned with ornaments, and also present a bed furnished with every accessory. If, however, one’s means do not allow for such generosity, it is sufficient to offer only the prescribed fruits, accompanied by two water pots and two golden images—one of Shiva and one of Dharma. After making these offerings to a worthy Brahmin, one may partake of food, keeping one’s speech pure and abstaining from oil. According to one’s ability, it is meritorious to feed other Brahmins as well. The knowers of the Veda declare that this vow of giving all fruits is especially auspicious—not only for devotees of Bhagavan, but also for those devoted to the Sun, to Vishnu, and to the path of Yoga. O best of sages, this vow is said to grant endless rewards, and should be observed by women as well, according to their capacity. There is no other vow, in this world or the next, that surpasses it. For as many atoms as there are in the gold, silver, and copper used when the fruits are ground, for that many thousands of ages one is honored in the world of Rudra. This practice removes all sins, grants long life among humans, and even in future births, one does not suffer the pain of losing a child, eventually attaining the abode enjoyed by Indra. Even a poor person who merely hears or recites these teachings in temples or in the homes of the righteous, O chief of sages, is freed from sins here and attains the blissful abode of Vishnu. At this point, a question is posed: “O Lord Nandīśa, tell me of that vow which brings health to people, bestows endless rewards, and grants peace to mortals.” In response, it is explained that the supreme, eternal Brahman—the very abode of the universal soul—manifests in the world in three forms: as the sun, as fire, and as the moon. By worshipping this threefold manifestation, a person always attains well-being. Therefore, it is recommended that on Sundays, one should always observe a night fast. When the day of the sun coincides with the hand, then, on a Saturday, one should eat only once, free from envy. On Sunday night, after feeding the best of Brahmins, one should prepare a lotus with twelve leaves, using red sandalwood. With reverence, the sun should be inscribed and placed facing east; Divākara is to be set in the southeast, Vivasvat thereafter; Bhaga in the southwest; Varuṇa on the western petal; Mahendra and Anila likewise, and Āditya on the northern side. In the northeast, Śānta should be placed with devotion, and in the center of the lotus, the horses of the sun are to be set. In the south, Aryaman is placed; in the west, Mārtaṇḍa; in the north, the god Ravi; and in the center, Bhāskara. One then offers arghya—water scented with red flowers, mixed with sesame and red sandalwood—into the lotus, reciting this mantra: “Soul of time, soul of all beings, essence of the Vedas, whose face is everywhere—you who are in the forms of Agni and Indra, protect me, O Divākara.” In praise, one offers salutations to Agni and Bhāskara, seeking strength and boons, and hails the lord of lights. After offering the arghya, it is to be released at night, abstaining from oil. At the end of the year, one should prepare, according to ability, a golden, excellent lotus and a two-armed man. A tawny cow with golden horns, silver hooves, a bronze milking vessel, and her calf—filled with jaggery in a copper pot—are to be given, together with the lotus and the man. A Brahmin, adorned with red garments, garlands, and incense, should be honored. One should resolve to give the man and lotus with golden horns to a person who is known for having performed many vows and gifts, who is free from defects, self-controlled, a householder, and humble. With deep reverence, one offers salutations again and again to the destroyer of sin, the soul of the universe, the one with seven horses, the treasure of the Sāma, Ṛk, and Yajur Vedas, the creator, the boat across the ocean of existence, and the nourisher of the world. Whoever undertakes this year-long vow in this manner, having destroyed all sins, ascends to the abode of the sun, fanned by rows of white chowries. Attaining the fullness of righteousness, such a king becomes free from sorrow, suffering, fear, and disease, and is blessed as the lord of seven islands, again and again, endowed with an invincible form and immeasurable energy. A woman, too, who is devoted to her husband, elders, and deities, and who embodies the teachings of the Veda day and night, attains the world honored by the immortals, as surely as the sun rises—there is no doubt. Whoever recites, hears, or even approves the recitation of this, is worshipped by the immortals in Indra’s realm and dwells eternally in heaven. Now, the inexhaustible fruits of observing the Saṅkrānti and Udyāpana rites are declared—rites that bestow all desired results in the next world. The Saṅkrānti vow should be observed during the solstice or equinox. On the previous day, after brushing the teeth and taking only one meal, on the day of Saṅkrānti, one must bathe in the morning with sesame seeds, as prescribed. At the sun’s transition, one should draw an eight-petaled lotus with sandalwood paste on the ground, with a central pericarp, and there invoke the Sun. In the pericarp, Sūrya is to be placed, Āditya to the east, and salutations offered to the hot-rayed one, to Yāmya, and to the circle of the Ṛg Veda. Savitṛ is honored in the southwest, as are Varuṇa and Tapana; in the northwest, Bhaga is placed and worshipped again and again. In the north, Mārtaṇḍa is placed; in the northeast, always Viṣṇu. Worship is then offered on the altar with fragrant substances, garlands, fruits, and offerings. According to ability, one should prepare and offer to a Brahmin a water pot, a vessel of ghee made of gold, and a lotus. With sandalwood, water, and flowers, arghya is offered to the deity on the ground, saying: “Salutation to the All, to the One of all forms, to the Abode of all, to the Self-born, to the Infinite, to the Creator, to the Lord of Ṛk, Sāman, and Yajus.” This entire procedure should be performed every month, or at the end of the year, or everything may be done twelvefold. At the year’s end, having satisfied the fire and the foremost Brahmins with ghee and milk, one should again offer twelve water pots, each with a cow adorned with jewels and golden lotuses. Cows that yield milk and are of good character, with righteous horns and silver hooves—eight or seven, with bronze milking vessels and adorned with garlands and cloths—should be given; if unable, at least four; if afflicted by poverty, then one tawny cow should be offered to a foremost Brahmin. The earth itself, adorned with gold, should also be given; or, if unable, with silver or copper. If even that is not possible, one should make an image and give it together with a golden sun. Above all, one must act honestly with regard to wealth in these offerings, for deceit leads to downfall—of this, there is no doubt.