When Guha, the wise son of Pārvatī and Śiva, heard the day called both impure and pure, associated with spirits and known as Yama’s day, he asked, “Why is this so? What gives this day its special nature?” In response, Sūta narrated how the blessed Lord, the creator of all beings and the bull-bannered one—Maheśa himself—smiled gently and began to explain. Maheśa recounted that, long ago, after Indra had slain Vṛtra and regained his sovereignty, a great Aśvamedha sacrifice was performed to free him from the terrible sin of killing a Brahmin. But Indra, in his wrath, struck down the sin with his thunderbolt and cast it in six directions—onto trees, water, the earth, women, fire, and those who destroy embryos. Thus, impurity became divided among these six. In women, impurity manifested as the menstrual flow; in trees, as their exudations; in rivers, as pollution during the rainy season; in the earth, as the stain of blood from ancient times when it was submerged in the blood of Madhu and Kaiṭabha, though the earth was later purified to a certain extent. Fire was tainted by soot above, and those who destroy embryos became impure through their actions. Thus, impurity moves within these, and so they are remembered as impure. Yet, Maheśa continued, there are those—heretics and deceivers—who revile the gods, sages, ancestors, and righteousness. For them, impurity is especially marked by their speech, but even they are purified on the second day. Followers of Sāṃkhya, logicians, and ritualists, too, are cleansed from impurity on this day, which is why it is also considered pure. A great transformation occurred with the birth of Kṛṣṇa; the three worlds were purified, and the lunar day in the month of Nabhas became renowned among the wise as pure. On this day, the Agniṣvāttas, Barhiṣads, Ājyapās, and Somapās—the ancestors and forefathers—are said to “move among the departed.” Their presence is honored by sons, grandsons, and daughters’ sons with offerings and mantras. When satisfied by these offerings, gifts, and sacrifices, the ancestors depart, and this movement is especially observed during the great fortnight, when the departed are seen on earth. Thus, this day is called “the movement of the departed.” On this day, men worship Yama with fire, and so it is also called Yama’s day. Maheśa declared, “Truly, I have spoken the truth: those who hear of the greatness of Kārtika gain the merit of bathing in this sacred month.” On the second day of the bright fortnight in Kārtika, one should worship Yama in the forenoon; anyone who bathes on Bhānudvitiya—this auspicious day—will not see Yama’s realm. Sūta then told Śaunaka that, on this very day, Yama was once fed and honored in his own house by his sister, Yamunā. On this day, a great offering is made, satisfying even those bound for hell, freeing them from sins and all bonds. Those who are hopeful and content remain so, and a great festival brings happiness in Yama’s realm. Thus, Yama-dvitiya is renowned throughout the three worlds. On this day, one should not eat in one’s own house, but instead, with affection, eat food given by one’s sister, for it increases strength and brings blessings. Gifts should be given to sisters—gold, ornaments, and garments—and the day should be enjoyed with one’s wife, receiving food from the sister’s hand. From the hands of all sisters, nourishing food should be accepted, and Yama is worshipped and satisfied on this bright second day of Ūrja. One should bow to Yama, seated on his buffalo throne, holding staff and mace, surrounded by delighted attendants—the very embodiment of restraint. Those whose married sisters are pleased by gifts of garments and such enjoy a year free from quarrel or fear of enemies. Blessed, renowned, long-lived, and fulfilling righteousness, desire, and wealth—such is the secret Maheśa revealed. On the date when Yamarāja was fed by Yamunā, and on every such occasion, whoever eats from his sister’s hand attains the highest prosperity, wealth, and good fortune. Thus ends the chapter on the greatness of Kārtika in the Uttarakhaṇḍa of the glorious Padma Mahāpurāṇa. Later, Kārtavīrya asked the sage Dattātreya about the wondrous power spoken of in the Māgha bath: how could a merchant be freed from sin and attain heaven by a single act, gaining such merit through Māgha observance? Dattātreya replied, “By nature, water is pure, clear, and white for the pure. It removes impurity, dissolves, destroys burning, saves all beings, nourishes, and gives life. In all the Vedas, water is called Nārāyaṇa. As the sun is chief among planets and the moon among stars, so Māgha is the best among months for all rites. When the sun enters Capricorn during Māgha, even bathing at dawn in a cow’s hoofprint of pure water grants heaven, even to sinners. This opportunity is rare in all the three worlds. Even if one cannot perform the full observance, if he bathes for just three days, or gives even a little out of a desire to remove poverty, he gains benefit. Bathing thrice in Māgha brings merit to all, whether wealthy or long-lived. If one bathes for five or seven days, the results increase like the waxing moon. When the sun enters Capricorn, it brings great merit and virtue. All good deeds—bathing, giving, and hospitality—performed in Māgha grant the doer an imperishable and eternal state.” Thus, the scriptures recount the greatness of these sacred days and observances, guiding all beings to purity, merit, and the blessings of the ancestors and the gods.