Hear now, O noble king, of those devoted souls who ever honor the gods and cherish the sacred name of Hari. Their hearts are steadfast in worship, their minds absorbed in divine remembrance. Consider, O best of kings, the merit of those who perform the final rites for a Brāhmaṇa who has no protector. Even if they use only leaves, flowers, fruits, or merely water to burn the body, such compassion does not go unnoticed. Praised by choirs of Apsarases and Gandharvas, these benefactors ascend to the celestial chariots, honored in the heavenly realms. O lord of men, know too the greatness of simple acts of devotion. If one bathes the liṅga with even a handful of water, or, though lacking formal ritual, worships the liṅga with flowers, or offers food, fruits, and other offerings to the liṅga, or worships Viṣṇu in like manner—even without prescribed rites—such devotion is never in vain. A wise man who sweeps the temple of the deity, or one who repairs a broken crystal liṅga, or even one who offers a mere piece of cowhide for service in the temple—all these acts are meritorious. So too is sprinkling the temple floor with fragrant water, plastering it with clay or metals, or covering it with powdered stone. Whoever lights a lamp in the temple, or kindles an unbroken lamp for Viṣṇu or for Śaṅkara, is blessed. If, upon seeing Śaṅkara or Viṣṇu being worshipped, one bows before them, or makes even a single circumambulation of the Goddess or the Sun, O king, such a person reaps immense rewards. Having performed these acts, and upon reaching the divine abode, he rejoices there for two hundred thousand years. For every step taken in circumambulation, it is as though he has completed an Aśvamedha sacrifice. For such a devotee, all duties are fulfilled; he is freed from the cycle of birth and death. By the grace of Śaṅkara, he never falls from heaven. Whatever he desires in his mind, he attains. Whether he sings hymns or not, he is liberated in the world of Rudra. Mounted upon a radiant swan, he journeys to the abode of Brahman, freed from all sins, dwelling in aerial chariots for tens of thousands of ages. Even Śiva himself cannot fully describe the merit of such persons. They gladden the Lord of the gods. Listen, O king, to the fruit of their virtue: after reaching heaven, they rejoice for five kalpas. Freed from all sins, they delight in the company of Viṣṇu and attain His world, receiving the full fruit of all dharmas, and find complete satisfaction. All their actions become fruitful, and whatever is done in reference to the Lord leads to endless merit. Verily, the work is Viṣṇu, the instruments are Viṣṇu; for us, there is nothing apart from Viṣṇu. Now, O best of kings, listen attentively as I declare the means of expiation for those who have erred, whether through anger or ignorance. A Brāhmaṇa becomes purified by bathing three times a day and by using the five sacred products of the cow. If there is impurity from leftovers or other defilements, fasting for a day and night, followed by the use of the five products of the cow, restores purity. Thus, O king, are the paths of devotion, merit, and purification revealed.