With reverence and humility, the devotee bows to that Supreme Being whom even the yogis, with all their powers, cannot perceive—he whose very form is knowledge itself. The earth is but his foot, and the entire universe is his body; to him, the devotee offers salutations. It is by him that the Rig, Sama, and Yajur Vedas exist, for he is the very embodiment of Brahman. From his thighs, the Vaiśyas were born, and from his feet, the Śūdras arose. His nature is pure, spotless, changeless, and without stain. To Vishnu, who is dear to true devotees and attainable only through devotion, the devotee bows. He is the one by whom both the subtle and the gross exist, and who faces all directions. Again and again, the devotee offers salutations to the Supreme, qualityless, and subtle one. The lords of yoga proclaim him as the cause of all causes. May that Vishnu, the qualityless Supreme Self, be gracious. May that all-pervading Vishnu, known by the wise, show his favor. May he, who is invoked for the sake of the two doors, be favorable. May that giver of the path, sought by the whole universe, be gracious. May that Vishnu, worshiped by the gods, bestow his grace. May that Vishnu, beyond all qualities and yet the support of all qualities, be ever gracious. After offering such praise, one should honor the teacher with gifts, clothing, and other offerings, including his own family—son, mother, wife, and relatives. The merit of such acts is great, and its fruit is now declared: listen attentively. Just as many nets of sin are destroyed without doubt, so too, by raising a banner at Vishnu’s temple, one is freed from all sins. For thousands of ages, the devotee attains a likeness to Hari. All others associated are also released from millions of great sins. In but half a moment, the doer shakes off all his sins. That wise king, having performed this act, ascends to heaven along the path of the gods. Having described the bearing of the banner as the best of all acts, and having spoken of his deeds, the listener requests further instruction in detail. What follows is as Brahmā once told: the destroyer of all sins, born in the lunar dynasty, glorious and the sole lord of the Satpadvīpa. He was adorned with all auspicious marks and every kind of wealth, serving the devotees of Hari without pride. He was devoted to the welfare of all beings, peaceful, grateful, and renowned. His wife was devoted to him, regarding her husband as her very life, upright and steadfast in truth. Both were mindful of their noble lineage, greatly fortunate, truthful in speech, and devoted to righteousness. Together, they constructed countless ponds, gardens, and groves. She would dance, exceedingly content and charming, singing sweetly as she raised a beautiful, expansive banner. Even the gods praised her supreme mind and intellect. One day, the sage Vibhāṇḍaka, eager to witness their virtues, came accompanied by many disciples. The king, along with his wife and subjects, went forth in great numbers to receive the sage. Seated humbly upon a low seat and with joined palms, he addressed the revered sage, ready to listen and serve.