O best of sages, let me share with you the profound truth that all acts of giving and enjoyment, indeed everything, is none other than Viṣṇu, the eternal. This entire universe is pervaded by Viṣṇu; nothing else truly exists. The Blessed Lord, Viṣṇu, who receives the offerings made to gods and ancestors, possesses a nature beyond compare. He is both the doer and the cause of every action—everything is Viṣṇu. When actions are performed with this understanding, all sin is instantly destroyed. The ancestors are pleased, and the lineage flourishes and prospers. Now, listen carefully to the means by which the success of actions is attained. The fruit of rituals depends upon the proper observance of lunar days; when the lunar dates are undetermined, nothing bears fruit, O twice-born one. Certain days are especially set aside for fasting and vows: the new moon and the third lunar day are such occasions. The sixth day when joined with the star Nāga, and the seventh day when joined with Śiva, are also significant. The new moon, the full moon, the seventh day, and the day dedicated to ancestors are auspicious. In the dark fortnight, the seventh day joined with the previous day, and the fourteenth day hold importance. Of all vows and observances, those performed during the bright fortnight are especially praised. If it is not possible to perform vows and rites at the prescribed time, then the lunar day during the forenoon may be chosen. If the lunar day extends into the evening, it should be accepted for night vows. When a vow or rite is prescribed by the conjunction of a lunar day and a constellation, and if the lunar day extends below midnight joined with the constellation, or if the constellation extends over two half-nights, or if both the constellation and the lunar day extend over two half-nights, or when the lunar day joined with the constellation extends over two half-nights, such times are considered auspicious. When Mūla is joined with Jyeṣṭhā, or Rohiṇī with Agni, performing rites during these conjunctions makes those lunar days auspicious during the day. A lunar day is called auspicious when it coincides with a specific star and conjunction. The Śravaṇa Dvādaśī vow should be observed when the lunar day extends into sunrise. All solar transitions are declared to be auspicious moments. Among these, the transition into Cancer marks the beginning of the sun’s southern course. Likewise, transitions into Taurus, Scorpio, Leo, and Aquarius, as well as Libra and Aries, both before and after, and in Virgo, Gemini, Pisces, and Sagittarius, are all significant. The transition into Capricorn is known as the beginning of the sun’s northern course. The positions of the sun and moon should be considered, especially at their setting, if such occurs. When the moon is visible, it is called Sinīvālī; when it is not seen, it is known as Kuhū. Sinīvālī should be chosen by twice-born men who perform śrāddha rites with fire. If the new moon day extends over two afternoons, or if it is observed after midday, then in the case of an extremely waning fortnight, the next day should not be taken if it falls after afternoon. If the waning is recent, it should also extend into the evening. When the lunar day is greatly increased, those joined with the previous day should be avoided. Likewise, when the increase is recent, those joined with the previous day should be abandoned. And if the new moon day extends over two middays, these timings should be carefully observed. Thus, O wise one, these are the sacred guidelines for the success of rituals and observances, all of which are pervaded by the eternal presence of Viṣṇu.