Immersed in deep devotion to Viṣṇu, the devotee begins the sacred rite by letting a stream of water fall gently upon his own head. On the second altar, which is prepared for the deity, a lotus flower with its pericarp is carefully placed. In the very center of this altar, the supreme person is to be established, with the altar itself fashioned to fit the size of a hand. Around it, three enclosures are created, and its mouth is shaped like a yoni. Here, learned Brāhmaṇas offer barley and ghee, as well as sesame seeds, all accompanied by mantras dedicated to Viṣṇu, into the sacrificial fire. Once the Vaiṣṇava sacrifice is performed with proper observance, the offerings are arranged with utmost care. A continuous stream of ghee is poured into the heart of the fire-pit. Over the image of the Lord of gods—representing the essence of water—a stream of milk is poured, followed by another stream of ghee, measured precisely at half a niṣpāva. According to one’s wish, an unbroken flow of milk and water is maintained throughout the night. Thirteen water-jars of great potency are placed, each furnished with various foods, adorned in white cloths, and set upon platforms with vessels made of udumbara wood, accompanied by the five auspicious gems. The fire-offering is then conducted by four Bahvṛca priests facing north, with four Yajur Veda priests reciting hymns to Rudra, and four Sāma Veda experts chanting Vaiṣṇava Sāman hymns. Thus, twelve priests are honored with garments, garlands, and fragrant ointments. They are worshipped with rings for their fingers, bracelets, gold-threaded ornaments, fine garments, and bedding, all given freely and generously. Throughout the night, auspicious songs and melodious music fill the air. The preceptor, or guru, is to receive everything in double measure as a mark of special respect. At the pure dawn, the householder rises and gives away thirteen cows, each adorned with golden horns. These cows are of gentle disposition, give abundant milk, are equipped with bronze milking vessels and silver hooves, each accompanied by a calf and decorated with fragrant sandalwood. After gifting these cows and satisfying the Brāhmaṇas with delicious food and delicacies, the host presents each Brāhmaṇa with various kinds of umbrellas. When the meal is finished, and after partaking of saltless food himself, the householder, accompanied by his sons and wives, respectfully follows the Brāhmaṇas for eight steps on foot as they depart. With hearts full of devotion, all pray that Keśava, the Lord of gods and remover of suffering, may be pleased by these offerings. By the guru’s direction, the water-jars, bedding, and garments are also to be given to the priests. If there are not enough beds, at least one well-prepared bed should be provided. The householder gives a bed furnished with all accessories, and after arranging for the recitation of the Itihāsas and Purāṇas, he ensures the priests are properly conveyed to their destination. On this auspicious day, O Bhīma, whoever seeks great prosperity should, with a heart free from envy and relying on virtue, perform this vow exactly as revealed—out of both affection and secrecy. This rite, performed by you, O hero, will forever bear your name. This sacred observance is known as Bhīma-dvādaśī, a most auspicious day that removes all sins. In ancient times, it was called Kalyāṇinī during previous kalpas. You, O Great Hero, are indeed the prime creator, foremost among the best; by your very remembrance or praise, even the sins of the Lord of gods are destroyed. Once, the most desired among the celestial nymphs—who in other lives had taken the form of a courtesan—was seen. That same Urvaśī, out of curiosity, now resides in the heavenly realm as a cowherd maiden. She was also born as a merchant’s daughter, and as the daughter of Puloma, wife of Puruhuta. There, too, she served as an attendant and is now my beloved Satyabhāmā. This very auspicious act was performed even before, when Vedavatī, the daughter of a twice-born sage, was born. On this sacred date, the radiant Sun, with a thousand rays, once bathed here, causing the lord of planets to shine with resplendent light. Indra and other great gods, as well as countless hosts of gods and demons, have performed this very act; its results are beyond description, even if one had millions of tongues. Whoever hears, recites, or speaks this account with devotion and without fault, or reads it here for the benefit of others, becomes a devotee of the lotus-naveled Lord and attains honors equal to those given to Indra. In the beginning, there was a sacred day called Kalyāṇinī, the twelfth day of the bright half of Māgha, to be revered and celebrated. This vow was performed by the son of Pāṇḍu and will be performed by others in the future, always preceded by the virtuous Bhīma. Now, as for the conduct of courtesans, let it be told in truth. A prastha of rice should be given each month for thirteen months. Then, in the thirteenth month, a wise woman should present to a Brāhmaṇa a bed furnished with all accessories—a proper pillow, a fine cover, and auspicious arrangements. With a lamp, sandals, umbrella, footstool, and seat, and adorned with her co-wife, she should offer golden rings, fine garments, bracelets, incense, garlands, and ointments. Kamadeva with his consort is to be placed above a pot of jaggery and worshipped. Seated on a copper vessel, covered with a golden cloth, accompanied by a good bronze vessel and a sugarcane stick, she should present, with the proper mantra, a milch cow as well—always regarding Kama and Keśava as inseparable. She then prays that all her desires may always be fulfilled, and the excellent Brāhmaṇa accepts the golden image. Reciting the Vedic mantra ‘Kodātkāmodā,’ she circumambulates and respectfully dismisses the foremost of Brāhmaṇas. All the bed, seat, and other items are sent to the Brāhmaṇa’s house. From then on, any man who comes to her house for pleasure is to be honored and worshipped in the same way on Sundays for thirteen months. Having satisfied him as he wishes, she sends him to his home. With his permission, she may accept another handsome man, provided the first has not yet returned. If any obstacle arises—such as pregnancy, childbirth, royal command, fate, human cause, or even an eclipse—she should, according to her means, offer fifty coins, even if lost or with difficulty. Thus, the conduct of courtesans is properly explained for all to understand.