In response to a question about the consequences of actions and the path to heaven, the divine messenger spoke to Vikuṇḍala, the lord of men. He explained that, regardless of age—whether in childhood, youth, or old age—those who observe the Ekādaśī fast are spared from the most difficult fates. He further described how, by observing a three-night fast, bathing at a sacred place, and giving gifts of gold and sesame, people attain heaven even in this world. However, he warned that those who neglect to bathe at sacred places, who have not given gold, and who have not performed any austerity, are afflicted with suffering everywhere. Summing up the teachings, he explained that the essence of dharma and the descriptions of hell revolve around non-injury to all beings—through speech, mind, and bodily actions. He emphasized restraint of the senses, generosity, service to Hari, and the faithful adherence to the prescribed duties of one’s varṇa and āśrama. He advised that one seeking heaven should not boast of their austerity or charity, but should give according to their ability, desiring their own welfare. Even the poor Vaiśya can make each day fruitful by offering footwear, clothing, food, leaves, roots, fruits, and water. In this world and the next, that which is not given does not accompany one; donors do not witness the various torments of Yama. Those who are long-lived and wealthy are born again and again, but by unrighteousness, they go to a bad fate. By righteousness, people ascend to heaven everywhere and always. Therefore, from childhood onward, one should practice the collection of dharma. The messenger concluded, “Thus, everything has been told to you—what else do you wish to hear?” Vikuṇḍala replied, “Having heard your words, gentle one, my mind has become clear; the words of the virtuous, like the Ganges, instantly remove sin. The natural virtue of the good is to help and to speak kindly; by whom is the moon made cool, whose nectar-like orb is soothing?” He pleaded, “O divine messenger, therefore speak out of compassion to me who asks: how can my brother be instantly freed from hell?” Hearing Vikuṇḍala’s words, the divine messenger, after a moment of meditation, tied the bond of friendship and answered: “The merit you have accumulated in your eighth birth as a Vaiśya—let it all be given to your brother, if you wish him to attain heaven.” Vikuṇḍala asked, “What is that merit, how did it arise, and what was the former birth? Tell me all of this, messenger, and then I will promptly give the reward.” The divine messenger replied, “Listen, merchant, I will tell you that merit and its cause. Long ago, in the sacred Madhu forest, there was a sage named Śākuni, accomplished in austerity and study, equal to Brahmā in brilliance. From his wife Revati, nine sons were born, shining like planets. Dhruva, Śīla, Budha, Tāra, and Jyotiṣmān as the fifth—these were devoted to the Agnihotra and delighted in household duties. Nirmoha, Jitakāma, Dhyānakośa, and Guṇādhika—these four sons were detached from household life. Having entered the fourth stage of life, free from all desires, all of them lived in a single village, without attachments or possessions. Without expectation or effort, regarding clods, stones, and gold as the same, they were content with whatever they obtained for food and shelter. Constantly observing the evening rites, devoted always to meditation on Viṣṇu, victorious over sleep and hunger, enduring wind and cold, they saw the entire world, moving and unmoving, as the form of Viṣṇu. They wandered playfully on the earth, maintaining silence with one another. These yogis performed no action for the sake of gain; possessing direct knowledge, free from doubt, skilled in the transformations of consciousness. Thus, in your eighth previous birth as a brāhmaṇa, while living in the central lands with sons, wife, and family, these ascetics came to your house at midday, hungry and thirsty, during the interval of the Vaiśvadeva rite. You saw them in your courtyard, and with a choked voice, tearful eyes, joy and agitation, you greeted them with deep respect, bowing down in prostration. You touched their feet with your head and welcomed them with kind words: ‘Today my birth is fruitful, my life is likewise fulfilled; today Viṣṇu is pleased with me, today I am protected and purified. Blessed am I today, blessed is my house, blessed are my family members; today my ancestors are blessed, blessed are my cows, learning, and wealth. Because I have seen your feet, which remove the threefold suffering; because seeing you is as fortunate as seeing Hari himself.’ After honoring them and washing their feet, you placed that water on your head with utmost faith. Where the Vaiśya, with faith, holds water for washing feet upon his head, accompanied by fragrant flowers, rice grains, incense, lamps, and sincere devotion, having honored the ascetics with beautiful food, and fed them likewise, the supreme swans, satisfied, rested in the temple at night. Meditating on the supreme Brahman, that light regarded as the light of lights, the merit arising from their hospitality has come to you, O best of men. I am truly unable to speak of its magnitude, even with a thousand mouths. Among beings, those who live by wisdom are the highest. Among the wise, the gods are supreme; among men, those born of Brahma; among Brahmins, the learned; among the learned, those of accomplished intellect; among those, the creators; among creators, the knowers of Brahman. Therefore, they are most worthy of worship and thus the highest in the three worlds.” Thus, the divine messenger revealed the path of merit, the power of righteous action, and the supreme value of honoring the wise, showing how such acts lead to heaven and liberation.