Hear now a sacred account, O revered one, of the immense merit bestowed upon those who engage with these teachings. Whoever causes these verses to be heard by the twice-born, or listens to them, or recites them with devotion, is honored in the world of Brahma for a full hundred crores of kalpas—a span beyond human reckoning. Once, the question was raised: at what time does the śrāddha ceremony yield endless fruit? In which part of the day should it be performed, and at what holy places does śrāddha bring the most abundant results? The answer was given: whatever is offered in the afternoon, during the auspicious periods of Abhijit or when the star Rauhiṇī rises, is declared to be imperishable. Now, O best of the twice-born, hear briefly the names of those sacred places which are most auspicious and beloved by the ancestors. Among all holy sites, Gayā stands supreme as the sacred place of the ancestors, where the Lord of gods, the Grandfather himself, resides. There, the ancestors, desiring their share, once sang a verse extolling its greatness. It is said that many sons should be desired, for even if one alone travels to Gayā, or performs the mighty Aśvamedha sacrifice, or releases a blue bull, great merit is attained. Likewise, Vārāṇasī is ever holy and dear to the ancestors, where the presence of Avimukta grants both worldly enjoyment and liberation. Vimaleśvara too is sacred and beloved by the ancestors, as is Prayāga, the tirtha of the ancestors, which bestows the fruit of all desires. At Vaṭeśvara, the blessed Lord, accompanied by Mādhava, dwells eternally in yogic sleep; Keśava also abides there. There are other auspicious tirthas: Daśāśvamedhika, Gaṅgādvāra, Nandā, Lalitā, and the sacred Māyāpurī. Mitrapada, the excellent Kedāra, and Gaṅgāsāgara are all holy sites containing the essence of all tirthas. Brahmasaras, the waters of the Śatadru, and the lake called Naimiṣa bestow the fruits of all holy places. At the origin of the Gaṅgā in the Gomati, the eternal one appeared, and there too reside Yajñavarāha and the Lord of gods, the bearer of the trident. At the golden gate, the eighteen-armed Hara stands, and there the rim of Hari’s discus was once broken. This is the Naimiṣa forest, frequented by all holy sites; there, the vision of Varāha, the Lord of gods, may be seen. Whoever journeys there, purified in soul, attains the abode of Nārāyaṇa, having gained great merit and the destruction of all sins. There, Nārasiṃha himself, Janārdana, abides, and the tirtha called Ikṣumatī is always dear to the ancestors. At the confluence by the Gaṅgā, where the ancestors always reside, Kurukshetra shines as supremely holy, endowed with all sacred fords. The holy Sarayu, revered by all gods, and the Iravati river are also abodes of ancestral fords. The Yamuna, Devika, Kali, Chandrabhaga, Drishadvati, the river Venumati, and the supremely holy Vetravati—all are beloved by the ancestors and, in the context of śrāddha, yield ten million times the merit. The Jambu path is supremely holy, marked as the path of merit. Even today, that ancestral ford grants all desired fruits and is known as Nilakunda, the ancestral ford. The splitting of the Vamsha, the splitting of Hara, the splitting of the Gaṅgā—which yields great fruit—Bhadreshvara, Vishnupada, and the gateway of the Narmada are all sacred. By offering piṇḍa at Gayā, as the great sages declare, these places become ancestral fords and removers of all sins. Even by remembering them, what then of those who perform śrāddha there? Oṃkāra, the ancestral ford, and the Kaveri with Kapila’s waters are holy. The confluence of Chandavega, Amarakantaka, and bathing there are a hundred times more meritorious than at Kurukshetra. The holy place of Shukra, renowned, and the sacred Someshvara, supremely meritorious and remover of diseases, yield a hundred crore times the fruit. At śrāddha, in giving, in oblation, in self-study, in the presence of water, the descent of the body named, and the river Charmaṇvati—all are auspicious. The Gomati, the Varana, the Maushanasa ford, Bhairava, Bhrigutunga, and the unsurpassed Gauri ford are sacred. Vainayaka, Bhadreshvara, and the holy river Tapati, known as the remover of sins, are praised. Mulatapi, Payoshni, the confluence of Payoshni, Mahabodhi, Patalā, the Naga ford, and Avantika—all are holy. The river Vena, the great Shala, the great Rudra, the great Linga, and the auspicious river Dasharna are revered. Shatarudra, Shatahva, the supreme Vishvapada, Angaravahika, and the two rivers Shonagharghara are praised. The river Kalika and the river Vitasta are ancestral fords for bathing and giving. Whatever is given in śrāddha at these places is remembered as yielding infinite fruit: the Droni, Vata river, Dhara, and the river of milk. Gokarna, Gajakarna, Purushottama, Dvaraka, Krishnatirtha, Arbuda, and Sarasvati are all holy. The river Manimati, Girikarnika, the holy place Dhutapapa, and the southern ocean are sacred. At these ancestral holy places, offerings to ancestors yield endless reward. The holy place Meghakara is where Janardana himself resides. There, Vishnu, bearer of the Sharnga bow, abides in Mekhala, and the Mandodari holy place and the auspicious river Campa are praised. Thus, O wise one, these sacred sites and times are the most beloved to the ancestors. To perform śrāddha at these places and moments, or even to remember them, is to gain immeasurable merit, destroy all sins, and fulfill all desires, earning honor in the highest worlds for untold ages.