In the sacred discourse of the Padma Purāṇa, the sage reveals to Śaunaka the profound significance of certain auspicious days and observances. He begins by explaining that followers of Sāṃkhya philosophy, logicians, and ritualists—those who employ both words and silence in their practices—are purified from impurity on the second day, making that day itself pure. The sage recounts that with the birth of Kṛṣṇa, the three worlds were cleansed of impurity. On the day marked in the month of Nabhas, the wise declare that lunar day to be pure. He then describes the Agniṣvāttas, Barhiṣads, Ājyapās, and Somapās—ancestors and forefathers—who are known as “moving among the dead” due to their association with the departed souls. On this special day, the ancestors, called “the departed,” move and are honored by sons, grandsons, and daughter’s sons through offerings and mantras. Satisfied by these offerings, gifts, and sacrifices, they depart peacefully, and thus the day is known as “the movement of the departed.” During the great fortnight, this movement is witnessed on earth. The sage addresses the peacock-bannered one, explaining that this day is renowned as “the movement of the departed,” and on this day, men worship Yama with fire. Therefore, it is also called Yama’s day; he assures that he speaks the truth. Those noble souls who listen to the greatness of Kārtika gain merit equivalent to bathing in that sacred month. He instructs that on the second day of the bright fortnight in Kārtika, one should worship Yama in the forenoon. Whoever bathes on Bhānudvitiya, the second day, will not see Yama’s realm. He recounts to Śaunaka that, on this second day of the bright half of Kārtika, Yama was once honored and fed in his own house by his sister Yamunā. On this day, a great offering is made, satisfying even those bound for hell; freed from their sins, they are released from all bonds. Those who were hopeful and content remain as they wish, and for them, a great festival brings happiness in Yama’s realm. Thus, Yama-dvitiya is celebrated throughout the three worlds, and the sage advises that one should not eat in one’s own house on this day. Instead, with affection, one should partake of food given by the sister, which increases one’s strength, and gifts should be properly bestowed upon sisters. Gold, ornaments, garments, worship, and hospitality should be enjoyed together with one’s wife, and food should be received from the sister’s hand thereafter. From all sisters, one should accept nourishing food; on the bright second day of Ūrja, Yama is worshipped and satisfied. The sage bows to Yama, seated on his buffalo throne, holding staff and mace, surrounded by delighted attendants, recognizing him as the embodiment of restraint. He declares that those whose married sisters are pleased by gifts of garments and the like will enjoy a year free from quarrels or fear of enemies. Such people are blessed, renowned, long-lived, and fulfill righteousness, desire, and wealth. The sage assures that he has revealed the entire secret. He concludes that 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. Thus ends the one hundred and twenty-second chapter in the section on the greatness of Kārtika, in the Uttarakhaṇḍa of the glorious Padma Mahāpurāṇa, comprising fifty-five thousand verses. Later, Kārtavīrya approaches the sage, eager to learn about the wondrous power associated with the Māgha bath. He asks why such merit is described, and how a merchant, freed from sin by one act and attaining heaven by another, could gain such merit through the Māgha observance. Dattātreya responds, explaining that water, by its very nature, is pure, clear, and white for those who are pure. It removes impurity, dissolves, quells burning, saves all beings, nourishes, and gives life. In the Vedas, water is called Nārāyaṇa. Just as the sun is chief among planets and the moon among stars, Māgha is the best of months for all rites. When the sun enters Capricorn during Māgha, even bathing in a cow’s hoofprint of pure water at dawn bestows heaven, even upon sinners. This yoga is rare among all beings in the three worlds. Even if one cannot perform the full observance, bathing for three days, or giving even a little out of a desire to remove poverty, brings benefit. Bathing thrice in Māgha benefits both the wealthy and the long-lived. Whether the observance is for five or seven days, its merit increases like the waxing moon; when the sun enters Capricorn, it brings virtue to people. All good deeds—especially bathing and giving—grant the doer an imperishable and eternal state. Therefore, during Māgha, one should bathe outside, seeking one’s own welfare. Dattātreya explains the supreme rule for bathing in Māgha: the best of men should undertake some discipline in the form of a vow, and for greater results, the wise should give up some food. One should sleep on the ground, offer oblations of ghee mixed with sesame, and worship Viṣṇu—eternal Vāsudeva—three times a day. An unbroken lamp should be given, dedicated to Mādhava; fuel, blankets, garments, sandals, saffron, and ghee should also be given. Oil, cotton, wicks, cotton pads, cloth, and food should be gifted according to one’s ability during Māgha. One should give a measure of gold equal to a barleycorn to a knower of the Veda; such a gift is imperishable, like the ocean. One should not use another’s fire nor accept gifts; at the end of Māgha, the king should feed Brāhmaṇas according to his means. Those desiring their own welfare should give them a fee, and the completion of Māgha should be performed as on Ekādaśī. One who is faithful should perform these rites, seeking inexhaustible heaven, endless merit, and the pleasure of Viṣṇu. When the sun is in Capricorn during Māgha, O Lord—Govinda, Acyuta, Mādhava—may this bath grant the promised result. Thus, the sage reveals the greatness of these sacred observances, their rituals, and the blessings they bestow, guiding all who listen toward purity, merit, and eternal welfare.