Listen, O king, to the wondrous fruits that arise from bathing Viṣṇu with coconut water. One who performs this sacred act finds joy with Viṣṇu Himself, surrounded by two hundred families, and is carried to Viṣṇu’s divine abode alongside Keśava and a hundred thousand ancestors. By bathing Hari with true devotion, he attains the blessed Vaiṣṇava realm, freed from all sins, and rejoices eternally in the company of Viṣṇu. Such a devotee dwells in Viṣṇu’s abode with three hundred virtuous souls. The benefits of this worship are especially potent on sacred days: the fourteenth day of the bright fortnight, the eighth day, the full moon, during lunar and solar eclipses, at the dawn of a new Manu or Yuga, on new moon days accompanied by Saturn, on Tuesdays under the Ashvini constellation, on Wednesdays in the Anuradha constellation, during the solar month of Shravan, on the eighth day ruled by Mercury, in the month of Ashadha when Mercury presides, and in holy places. Whether the bath is offered with ghee, honey, or curd, the result remains the same: the devotee dwells in Viṣṇu’s city with three hundred virtuous men. Such a one attains liberation, and rebirth becomes exceedingly rare for him. In the same spirit, if one offers milk to Śiva, he attains union with Śiva and is purified. Especially on the eighth day or on Mondays, this union with Śiva is assured. By offering ghee and honey to Śiva, the devotee attains similarity with the Lord, sharing in His nature, and likewise with his ancestors and the virtuous. He dwells in the world of Śiva for a kalpa, surrounded by the noble. If one offers milk, O fortunate king, listen further: he uplifts his lineage by millions, leading them to the state of Śiva. Freed from the sins of ten thousand births, he attains that exalted state. Likewise, he may journey to the abode of Viṣṇu, accompanied by countless generations of his lineage, freed from sin, to dwell in Viṣṇu’s city for an age. By worshipping with devotion, he attains the respective divine realms. By offering incense with devotion, a man is released from all his sins. Through generous giving, O best of kings, a person attains all that he desires. Freed from all sins, he obtains the fruit equal to bathing in the sacred Ganges. Hear now of the merit gained by offering a lamp to great Viṣṇu, which is equally pleasing to Śiva. Such a gift leads the devotee and three generations of ancestors to the respective divine realms. By giving, he reaches the supreme state, accompanied by forty generations, and enters Viṣṇu’s abode, from which return is difficult. Among all gifts, there has never been, nor will there be, any equal to the gift of food and water. The fruit of every other gift is contained in the giving of food. The scriptures declare that for such a giver, there is no return to this world. The teachers of the Veda praise the giving of food above all other offerings. The lotus-born one affirms: he who gives water is freed from all bonds. Therefore, O lord of the earth, know the giver of food as the giver of life itself. There is no gift that can compare to food. The messengers of Yama do not see such a person; thus, the giver of food is truly supreme.