There are sacred places, known as tīrthas, where the act of offering ancestral rites—shraddha—bestows the highest spiritual state. Among these holy sites are Vasuprada and Chāgalāṇḍa, where those who honor their ancestors are greatly blessed. Likewise, the tīrthas of Badarī, Gaṇa, Jayanta, Vijaya, and Śakratīrtha are counted among these sanctified places. The sacred ground of Shripati, the revered Raivataka tīrtha, Sharada tīrtha, and Bhadrakaleshvara tīrtha are also renowned for their spiritual potency. Vaikuntha tīrtha, supreme among tīrthas, and Bhimeshvara hold this same power; here too, those who offer shraddha attain the highest state. Matrugriha, Karavirapura, the celebrated Kuseshaya, and Gauri Shikhara are further tīrthas of great merit. Nakulesha tīrtha, Kardamala, Dindipunya, and Pundarikapura are also included among these holy places. The tīrtha of the seven Godavaris and Sarvatirtheshvara are especially praised; those who wish for inexhaustible rewards should perform shraddha there. This, then, is a summary of the tīrthas described—so many and so sacred that even the lord of speech could not recount them all in detail, let alone an ordinary human being. Yet, the essence of tīrtha is not only in place: truth itself is a tīrtha, compassion is a tīrtha, and self-restraint is a tīrtha. In every home, among all varnas and ashramas, the spirit of tīrtha is present. Whatever shraddha is performed at these tīrthas is said to yield a millionfold result. Therefore, one should earnestly conduct shraddha at such holy places. The day is divided into three muhurtas for the morning, three for the forenoon, three for midday, and the afternoon follows thereafter. Evening, too, consists of three muhurtas, but shraddha should not be performed at that time, for it is known as the rakshasi period and is unsuitable for all rites. In total, there are always fifteen muhurtas in a day. The eighth muhurta is known as the kutapa time. Because the sun grows weak at midday, this time is especially praised for bestowing endless rewards. The term "kutapa" also refers to eight things: midday, a sword vessel, a Nepali blanket, silver, darbha grass, black sesame, cows, and the eighth grandson. These eight are considered inauspicious and are thus called kutapa, for they can bring distress. After kutapa, the next four muhurtas—making five in total—are regarded as the proper time for offerings to the ancestors. Kusha grass and black sesame are said to have arisen from the body of Vishnu; the gods themselves declare these essential for the protection of shraddha. At tīrthas, water mixed with sesame should be offered, with darbha grass in hand; this marks the act as a true shraddha. During the preparation of shraddha, the offering is made with one hand, while for tarpan (oblations of water), both hands are always used. These rites are holy, purifying, life-giving, and destroy all sins. In ancient times, even on Mount Malaya, the details of these sacred practices and offerings at holy places were not revealed. Whoever hears or recites this account, even once, is said to be born blessed and prosperous. At the time of ancestral rites, these teachings should be spoken at the holy places, for they remove all sins and utterly destroy misfortune. This is pure, a treasure of fame, and the destroyer of great sins; even Brahma, the Sun, and Rudra honor it. The wise declare this as the glory of the ancestral rite. Now, a question arises: how did Soma become the lord of the ancestors, and which kings of his lineage became renowned? Long ago, at the dawn of creation, the great sage Atri, instructed by Brahma himself, undertook the supreme austerity known as Anuttama for the purpose of creation. This austerity brings joy to Brahma and removes the suffering of the world; it is the inner, transcendent essence of Brahma, Vishnu, the Sun, and Rudra. Established in the peaceful mind and inner vision, this great tapas brings supreme bliss to the sages. While Lord Shiva, the Lord of Uma, presided over this austerity together with Uma, from a portion of himself, Soma was born as a child. From Shiva's eyes, a radiant light, born of water, flowed downward, illuminating the entire world—moving and unmoving—with its moon-like glow. Desiring a son, the directions (dik) assumed the form of women and took up that radiance, which became an embryo in their wombs, remaining there for three hundred years. Unable to bear it, the directions released the embryo, and then Brahma took it up, united it, and transformed it into a young man—a warrior bearing all weapons. Brahma then placed him on a chariot drawn by a thousand horses, endowed him with the power of the Vedas, and led him to his own world. There, the Brahmarshis declared, "Let this one be our lord." The sages, gods, Gandharvas, and the herbs all praised him. The deities of Soma, Brahma, and others extolled him with collections of hymns. As Soma was being praised, a still greater radiance arose from him, and from this brilliance a host of divine herbs appeared on earth. Therefore, his radiance is always greater at night, and thus Soma became the lord of the herbs and is also called the lord of the twice-born. The essence of the Vedas and the radiance that is the lunar orb wax and wane always, during the bright and dark fortnights. Daksha, the son of Prachetas, then gave his twenty-seven daughters, all endowed with beauty and charm and splendid radiance, to Soma as his wives. Soma, wholly devoted to meditation on Vishnu, then performed austerities equal to ten thousand times a thousand lotuses, seeking ever greater spiritual merit.