O noble king, hear of the wondrous fruits that arise from acts of generosity and devotion. When one gives the precious beryl or offers red gems, he ascends to the realm of Rudra, the mighty lord. By gifting horses, he enjoys their company for many ages, and by bestowing a vehicle, he himself rides upon a heavenly conveyance to the celestial worlds. Even the simple act of giving grass to cows leads the giver to Rudra’s abode. But greater still are the virtues of those who faithfully uphold the conduct of their own āśrama, who dedicate themselves to the welfare of all beings. These souls, ever engaged in guiding others, free from passion and envy, find joy among the virtuous and devote themselves to noble deeds. They are always intent on the welfare of Brāhmaṇas and cows, having mastered their senses and food, showing patience toward cows, and possessing good character. They serve the sacred fire and honor their teachers, worship the gods, and remain steadfast in the name of Hari. O best of kings, consider the merit of those who, seeing a Brāhmaṇa without protector, burn his body with leaves, flowers, fruits, or even water. Praised by the hosts of Apsarases and Gandharvas, such souls ascend to the celestial chariot. Even the simplest worship yields immense rewards. If a wise person bathes the liṅga with just a handful of water, or offers flowers, food, or fruits without formal ritual, or honors Viṣṇu in the same way, his merit is great. One who sweeps the temple of the deity, repairs a broken crystal liṅga, offers even a piece of cowhide, sprinkles fragrant water on the temple floor, plasters the temple with clay or metals, or covers it with powdered stone—each act is blessed. Lighting a lamp in the temple, kindling an unbroken lamp for Viṣṇu or Śaṅkara, bowing in reverence when seeing them worshipped, or making even a single circumambulation of the Goddess or the Sun—all these deeds bring vast rewards. For every step taken in circumambulation, it is as if one performs the great Aśvamedha sacrifice. Having performed such acts, the devotee rejoices in the celestial abode for two hundred thousand years. No duty remains for him; he is freed from the cycle of birth and death. By Śaṅkara’s grace, he never falls from heaven and attains every desire of his heart. Whether he sings or not, he finds liberation in Rudra’s world. Mounted on a swan vehicle, he journeys to the abode of Brahman. Freed from all sins, he dwells in aerial chariots for tens of thousands of ages. Even Śiva himself cannot fully describe the merit of such a person, for he gladdens the Lord of the gods. Listen, O king, to the fruit of such merit: having reached heaven, he rejoices for five kalpas, and freed from all sins, he delights eternally in the company of Viṣṇu.