In ancient times, it was said that the gift once given to the king of the Dānavas became a model for all on earth. Any king who offered such a gift within his own realm would find his kingdom flourishing, free from the fear of disease. The land would overflow with food, safety, and health, and the highest prosperity would be assured. All the people would remain untouched by illness or calamity. It is for this reason that the festival called Kaumudī is celebrated—to bring about such a state of abundance and well-being upon the earth. O Ṣaṇmukha, each person experiences the passing of the year according to their own nature during this festival. If joy fills the heart, the year unfolds with happiness; if sorrow prevails, the year becomes heavy with grief. If one eats well, the year will be nourishing; if one is healthy, the year will be marked by health. Therefore, the wise and virtuous should celebrate Kaumudī with joy, for it brings delight and fulfillment. The sacred tithi in the month of Kārtika is declared to be both Vaiṣṇava and Dānava, holding significance for both traditions. Those who, with pure intentions, worship King Bali during the festival of lamps, spreading happiness among all, ensure that their families and communities enjoy a year filled with joy and prosperity. O Skanda, know that these auspicious tithis begin with the second day and, after four months, bring blessings at the time of the rains. The first falls in the month of Śrāvaṇa, followed by Bhādrapada, then Āśvayuja, and finally Kārtika. Yet, in Śrāvaṇa, the tithi is considered impure; in Bhādrapada, it remains defiled; in Āśvina, it is associated with the movement of spirits; and in Kārtika, it fulfills the desire of Yama. Guha then inquired, “Why is it called impure or pure? Why is it linked with spirits, and why is it known as Yama’s day?” Sūta replied: Hearing these questions, the blessed Lord, Maheśa—the creator of beings, adorned with the bull-banner—smiled gently and spoke. He recounted that long ago, after Vṛtra was slain and Indra regained his kingdom, the Aśvamedha sacrifice was performed to absolve the sin of slaying a Brahmin. Indra, in his wrath, cast the sin of Brahmin-killing upon the earth in six ways—upon trees, water, the ground, women, fire, and those who destroy embryos. Thus, impurity arose in women, trees, rivers, earth, fire, and embryo-slayers. This is why the tithi is remembered as impure. In ancient times, when the earth was submerged in the blood of Madhu and Kaiṭabha, it became pure to a depth of eight fingers, but for women, impurity arises as their menstrual flow. Rivers are impure during the rainy season; fire is defiled by soot; trees by their exudations; and those who destroy embryos by their acts. Impurities move among these, and so the tithi is regarded as impure. Those who revile the gods, sages, ancestors, or righteousness—heretics and deceivers—are impure by their words. Yet, for the followers of Sāṃkhya, the logicians, and ritualists, the second day brings purification from impurity, and so it is also known as pure. By the birth of Kṛṣṇa, O child, the three worlds became purified, and the lunar day in the month of Nabhas is called pure by the wise. The Agniṣvāttas, Barhiṣads, Ājyapās, and Somapās—the ancestors—are called “moving among the dead” because of their connection to the departed. The ancestors are honored by sons, grandsons, and daughter’s sons with offerings and mantras. Satisfied by these, they depart, and so this period is known as the “movement of the departed.” During the great fortnight, this movement is seen on earth. Therefore, O peacock-bannered one, it is called the “movement of the departed.” On this day, Yama is worshipped with fire by men, and thus it is called Yama’s day—this is the truth, spoken again and again. Those who hear of the greatness of Kārtika gain the merit of bathing in its sacred waters. On the second day of the bright fortnight of Kārtika, one should worship Yama in the forenoon. Whoever bathes on Bhānudvitiya will not see the realm of Yama. O Śaunaka, on this very day, Yama was once honored and fed by his sister Yamunā in her own home. On this day, a great offering is made, and those bound for hell are satisfied; freed from their sins, they are released from all bonds. All who are hopeful and content remain as they wish, and for them, a great festival brings happiness even in Yama’s realm. Thus, Yama-dvitiya is renowned in the three worlds. On this day, one should not eat at one’s own house. With affection, one should partake of food offered by the sister, for it increases strength, and gifts should be given to sisters with due respect. Gold, ornaments, garments, and acts of worship and hospitality are to be enjoyed together with one’s wife, and only afterward should one receive food from the sister’s hand. From all sisters, one should accept nourishing food on the bright second day of Ūrja, when Yama is worshipped and satisfied. Seated upon his buffalo throne, holding staff and mace, surrounded by delighted attendants—Yama, the lord of restraint, is thus revered. Those whose married sisters are pleased by gifts of garments and the like will enjoy a year free from quarrels or fear of enemies. Blessed, renowned, long-lived, and fulfilling righteousness, desire, and wealth—thus, O sinless one, has this secret been revealed in full. On the day when Yamarāja was fed by Yamunā, and on every such occasion, through the affection of his sister, whoever eats from the sister’s hand attains the highest prosperity, wealth, and good fortune.