In this sacred narration, the glories of the holy tīrthas—pilgrimage sites sanctified by the presence of divine beings and the power of ancestral rites—are revealed. Among these, Puṣkara and Śālagrāma are renowned, as is the sacred Somapāna, where the abode of Vaiśvānara is found. There is also the tīrtha named Sārasvata, and Svāmitīrtha, together with the holy rivers Malaṃdarā, Kauśikī, and Candrikā. Further, the lands of Vaidarbhā, also called Vairā, are mentioned, along with the eastward-flowing Payoṣṇī, the northern Kāverī, and the sacred mountain Jālaṃdhara. At these tīrthas, the performance of ancestral rites leads to infinite merit for the ancestors, just as it does at Lohadaṇḍa and the revered Citrakūṭa. The auspicious confluence of the Gaṅgā with the Vindhya mountains, the sacred riverbank, Kubjābhra tīrtha, and the Urvaśī sandbank are also places of great sanctity. There are tīrthas that grant release from worldly existence and others that free one from debts; at these, too, offerings to ancestors yield endless rewards. Notable among them are Aṭṭahāsa tīrtha, Gautameśvara, Vasiṣṭha tīrtha, and beyond these, Hārīta. The holy sites of Brahmāvarta, Kuśāvarta, Hayatīrtha, the renowned Piṇḍāraka, and Śaṅkhoddhāra are all celebrated for their spiritual potency. Ghaṇṭeśvara, Bilvaka, Nīlaparvata, Dharaṇītīrtha, and Rāmatīrtha are also esteemed, as is the famous Aśvatīrtha, inexhaustible for ancestral offerings and gifts. The tīrtha called Vedaśiras and the sacred river Aughavatī are praised, as are Vasuprada and Chāgalāṇḍa, where those who perform ancestral rites attain the highest state. Among the most revered are Badarī tīrtha, Gaṇa tīrtha, Jayanta, Vijaya, Śakratīrtha, the holy place of Shripati, Raivataka tīrtha, Sharada tīrtha, and Bhadrakaleśvara tīrtha. The supreme Vaikuṇṭha tīrtha and Bhīmeśvara are also mentioned, where the faithful who offer śrāddha attain the highest state. Other sacred places include Matrugriha, Karavīrapura, the renowned Kuśeśaya, and Gaurī Śikhara. The tīrtha of Nakuleśa, Kardamala, Dindipunya, and Pundarīkāpura are all celebrated. The tīrtha of the seven Godāvarīs and Sarvatīrtheśvara are especially potent; those seeking inexhaustible merit should perform śrāddha there. This, then, is a summary of the tīrthas described—so many and so wondrous that even the lord of speech could not recount them all, let alone a mere human. Yet, the text reminds us that truth itself is a tīrtha, as are compassion and self-restraint. Even in the homes of the various varṇas and āśramas, a tīrtha is present wherever these virtues dwell. Whatever śrāddha is performed at these tīrthas yields a millionfold result; therefore, one should earnestly perform ancestral rites at such holy places. The day is divided into fifteen muhūrtas: three in the morning, three in the forenoon, three at midday, and three in the afternoon. Evening, too, consists of three muhūrtas, but śrāddha should never be performed then, for that time is called rakṣasī and is forbidden for all rites. Of the fifteen muhūrtas, the eighth is known as the kutapa time. Because the sun’s strength wanes at midday, offerings commenced at this time are especially praised for granting endless fruit. The term kutapa is also applied to eight things: midday, a sword vessel, a Nepali blanket, silver, darbha grass, black sesame, cows, and the eighth grandson—these are considered sinful and distressing, thus earning the name kutapa. After kutapa, the next four muhūrtas—making five in total—are considered the proper time for offerings to the ancestors. Kusha grass and black sesame are said to have arisen from the body of Viṣṇu; the gods themselves declare these essential for the protection of śrāddha. At the tīrthas, one should offer water mixed with sesame, holding darbha grass in hand—thus is śrāddha distinguished. When preparing śrāddha, the offering is made with one hand, but for tarpaṇa, it is always prescribed to use both hands. These rites are holy, purifying, life-giving, and destroy all sins. In ancient times, on Mount Malaya, the recounting of these sacred rites and offerings at the holy places was not told. Whoever hears or recites this account, even once, is born blessed and prosperous. At the time of the ancestral rite, it should be spoken by those residing at the holy places, for the removal of all sins and the utter destruction of misfortune. This narration is pure, a treasure of fame, and the destroyer of great sins; even Brahmā, the Sun, and Rudra honor it. Thus do the wise declare the glory of the ancestral rite. At this point, a question is raised: “How did Soma become lord of the ancestors, O learned one? And which kings of his lineage became renowned?” The answer follows: Long ago, at the very beginning of creation, the sage Atri, instructed by Brahmā, undertook the supreme austerity known as Anuttama for the purpose of creation. This austerity, which brings joy to Brahmā and destroys the suffering of the world, is the inner, transcendent essence of Brahmā, Viṣṇu, the Sun, and Rudra. It brings peace and is established in the tranquil mind and inner vision; by its greatness and power, it bestows supreme bliss upon the sages. When the Lord of Umā, together with Umā herself, presided over this great austerity, from a portion of himself, Soma was born as a child. From Soma’s eyes flowed a radiant light, born of water, which illuminated the entire world, both moving and unmoving, with its gentle moonlight.