On the sacred second day, a grand offering is performed—a ritual so powerful that even those souls bound for hell are satisfied. Released from their sins, they are freed from all bonds that held them. Those who were hopeful and content remain as they wish, for on this day, a great festival brings happiness to all, even in the realm of Yama. Thus, this occasion, known as Yama-dvitiya, is celebrated and renowned throughout the three worlds. Therefore, O wise one, it is said that on this day one should not eat in one’s own house. Instead, with affection, it is proper to partake of food offered by one’s sister, for such a meal increases strength and well-being. On this day, gifts should be thoughtfully given to sisters—gold, ornaments, garments, and tokens of love. Worship and hospitality are to be enjoyed together with one’s wife, and only after, should one receive food from the sister’s hand. From the hands of all sisters, nourishing food should be accepted, for on the bright second day of Ūrja, Yama himself is worshipped and made content. Yama, the embodiment of restraint, is envisioned seated majestically upon a buffalo throne, holding his staff and mace, surrounded by delighted attendants. To this lord, the very personification of discipline, reverence is offered. Those whose married sisters are pleased by gifts of garments and other tokens of affection enjoy a year free from quarrels and fear of enemies. Such people are blessed, renowned, long-lived, and fulfill the pursuits of righteousness, desire, and wealth. O sinless one, thus has this secret been explained in full. On that auspicious day when Yamarāja was fed by his sister Yamunā, and on every such occasion born of a sister’s affection, whoever eats from the hand of his sister attains the highest prosperity, wealth, and good fortune. Thus concludes the one hundred and twenty-second chapter in the section on the greatness of Kārtika, within the Uttarakhaṇḍa of the glorious Padma Mahāpurāṇa, which comprises fifty-five thousand verses. Later, Kārtavīrya approached with curiosity and asked, “By what reason, O best of sages, is such wondrous power described in the Māgha bath? How did a merchant, freed from sin by one act and attaining heaven by another, gain such merit through the Māgha observance? Tell me, for I am eager to know.” Dattātreya replied, “By its very nature, water is pure, clear, and white for the pure; it removes impurity, dissolves, quenches burning, saves all beings, nourishes, and gives life. In all the Vedas, water is called Nārāyaṇa. Just as the sun is chief among planets and the moon among stars, so Māgha is the best among months for all sacred rites. When the sun enters Capricorn during Māgha, even bathing at dawn in the purest water collected in a cow’s hoofprint can grant heaven, even to sinners. O King, this yoga is rare among all beings in the three worlds. Yet, even if one cannot perform the full observance, if he bathes for three days, or, if unable, gives even a little in the hope of removing poverty, then by bathing thrice in Māgha, even the wealthy and long-lived gain benefit. Whether one bathes for five or seven days, the results increase like the waxing moon. When the sun enters Capricorn, such observances bring merit and bestow virtue upon people. All good deeds—hospitality, acts of bathing, and giving—grant the doer an imperishable and eternal state. Therefore, one should bathe outside during Māgha, desiring one’s own welfare. Now, I shall explain the supreme rule for Māgha bathing. The best of men should undertake a vow of discipline, and for greater results, the wise should give up some favorite food. One should sleep on the ground, offer oblations of ghee mixed with sesame, and worship Viṣṇu, the eternal Vāsudeva, three times a day. An unbroken lamp should be given, dedicated to Mādhava, along with fuel, blankets, garments, sandals, saffron, and ghee. Oil, cotton, wicks, cotton pads, cloth, and food should be given according to one’s ability during Māgha, O king. One should give a measure of gold equal to a barleycorn to a knower of the Veda; that gift is imperishable, like the ever-lasting ocean. During this time, one should neither use another’s fire nor accept gifts. At the end of Māgha, the king should feed Brāhmaṇas according to his ability. One who desires his own welfare should give them a fee, and the completion of Māgha should be performed just as on Ekādaśī. The faithful should observe this, desiring inexhaustible heaven, for endless merit and to please Viṣṇu. When the sun is in Capricorn during Māgha, one should pray to Govinda, Acyuta, Mādhava, and ask that the bath grant the declared results. Reciting the prescribed mantra, one should bathe in silence and concentration, remembering Vāsudeva, Hari, Kṛṣṇa, and Mādhava. Even at home, if one fills a water pot and lets it be cooled by the night wind, bathing with that water is like bathing at a sacred place and grants all desired results. There, with a vow, one should give food with accompaniments; by the power of that bath, a man does not go to hell. If a bath is performed at home with heated water during Capricorn, its merit lasts for six years. Bathing outside in a pond yields the merit of twelve years; in a tank, the merit is double; in a river, four times as much. In a divine reservoir, the merit is a hundredfold, and in a great river, also a hundredfold. At the confluence of great rivers, O King, it is four hundred times as great. All that merit is multiplied a thousandfold when the sun is in Capricorn, and a person attains it merely by bathing in the sacred Ganges. Those who immerse themselves in the Ganges during Māgha do not fall from the abode of the gods for four thousand ages. Every day, it is as if a thousand pieces of gold are given by one who bathes in the Ganges during Māgha. In Māgha, O best of kings, a thousand is multiplied a hundredfold—such is the bath at the confluence of the Ganges and Yamunā, as declared by the sages.