O King, listen as I recount the wondrous fruits that befall one who has attained the supreme state. For such a person, there remains no further duty to perform, nor is he bound to be born again into the cycle of saṃsāra. By the grace of Śaṅkara, he is never cast down from the heights of heaven. Whatever he desires in his heart, he attains—all his wishes are fulfilled. Whether or not he sings the praises of the Lord, he gains liberation in the world of Rudra. Mounted upon a radiant swan vehicle, he journeys to the very abode of Brahman. Freed entirely from the taint of sin, he dwells in celestial chariots, enjoying their splendor for tens of thousands of ages. Indeed, even Śiva himself cannot fully describe the merit earned by such souls. They bring joy to the Lord of the gods, and O King, listen to the fruits of their merit: having reached heaven, they rejoice there for five great kalpas. Released from all stain, they delight in the company of Viṣṇu, attaining his world and sharing in his bliss. Such a one receives the full fruit of all righteous deeds and is completely satisfied. O King, every action undertaken by him becomes fruitful, and whatever is done in reference to the Lord leads to inexhaustible merit. Truly, the work itself is Viṣṇu, the instruments are Viṣṇu—there is nothing apart from Viṣṇu for us. Now, best of kings, attend carefully as I declare the means of expiation for those who have erred, whether through anger or ignorance. If a Brāhmaṇa bathes three times a day and uses the five sacred products of the cow, he becomes purified. I shall tell you also the means of purification for those who have eaten leftovers or have incurred impurity. After fasting for a full day and night, the five products of the cow bring purification; likewise, after such a fast, offering ghee into the fire is purifying. If a morsel of food is placed on the ground and protected, one attains purity thereby; but if all of it is eaten, impurity persists for three nights. Reciting the Gāyatrī mantra three thousand times is the highest purification. If a twice-born is touched by Chāṇḍālas, dog-cooks, or by urine and feces, or if an outcaste touches a woman in her menses, a woman after childbirth, or a woman drawing water, or if a menstruating woman is touched by dogs, elephants, or crows, or if two women in their menses touch each other, or if one is touched by leftovers and does not bathe, all these require purification. If one approaches a woman at an improper time, the purification is the same as for contact with urine or feces. A woman who rises from sleep is pure, but a man is impure upon waking. If a woman is to be punished, she receives twelve strokes; if she departs for a year, she is to be expelled from the house, even without her wealth. The father may be declared fallen at will, but the mother is never to be considered fallen under any circumstance. If the transgressor is dead, his body should be smeared with purifying substances; if alive, a fine of two hundred is imposed. Thereafter, the prescribed expiations according to scripture must be performed. Those who have perished by poison or by weapons are purified by the Cāndrāyaṇa penance or by undertaking two Prakṛcchra penances. One may also be purified by performing two Cāndrāyaṇa penances or by giving a cow and a bull in charity. If one has touched a woman, purification is immediate, whether by day, at twilight, or at night. By eating barley mixed with cow’s urine, one is purified in half a month. Thus, O King, are the ways of merit and expiation, as declared in the scriptures.