At the break of a pure dawn, when the world was still touched by the gentle light of early morning, the wise were instructed to rise and perform a sacred act: thirteen cows, adorned with golden horns, were to be given away, O best of the Kurus. These cows were not ordinary—they were to be milk-giving, of gentle temperament, each accompanied by a calf, and equipped with bronze milking vessels and silver hooves. Their bodies were to be decorated with fragrant sandalwood, marking them as most auspicious gifts. After these cows were presented, the giver was to honor the recipients further, delighting them with food and delicacies. All the assembled brāhmaṇas were to be provided with various kinds of umbrellas, symbols of respect and comfort. Once the meal had been completed, the host, having eaten saltless food in observance of purity, was to take leave. Together with his sons and wives, he would walk eight steps on foot, respectfully following the brāhmaṇas as they departed. In all these acts, it was hoped that the Lord of gods, Keśava—the remover of suffering—would be pleased. By the command of the guru, even the water-jars, bedding, and garments for all should be given by the wise. If many beds were not available, at least one well-prepared bed must be offered. The householder was to give a bed equipped with all furnishings, O Bhīma, and, after arranging for the recitation of the Itihāsas and Purāṇas, he should ensure the guests were conveyed home with honor. On this day, O tiger among the Kurus, anyone who desired great prosperity, relying on virtue and free from envy, should perform this vow as revealed. This sacred observance, shared out of affection and secrecy, would bear the name of the one who performed it—thus, it became known as the Bhīma-dvādaśī. This vow was auspicious, a remover of all sins, once known as Kalyāṇinī in ancient kalpas. O Great Hero, you are the prime creator, foremost among the best. By remembering or praising you, even the gravest sins of the lord of gods are destroyed. In times past, the most desired among celestial nymphs—she who in other lives had been a courtesan—Urvashi herself, out of curiosity, took birth as a cowherd maiden in the heavenly realm. She was then born into a merchant family, and also as the daughter of Puloma, wife of Puruhuta, serving as her attendant, and now, dear one, she is my beloved Satyabhama. This auspicious act had been performed before, when Vedavati, the daughter of a twice-born sage, was born. On this very day, the radiant Sun, with his thousand rays, once bathed here, and thus the lord of planets became resplendent with light. Indra and other great gods, and countless hosts of gods and demons, have all performed this very act. Its results are so profound that even if one had a million tongues, they could not be fully described. Whoever hears, recites, or speaks this account without fault and with devotion, or reads it for the benefit of others, becomes a devotee of the lotus-naveled Lord and attains the honor given to Indra. Once, in the beginning, there was a sacred day called Kalyanini, the twelfth day of the bright half of Magha, to be worshipped; it was performed by the son of Pandu, and in times to come, others will also follow, led by the virtuous Bhima. There was then a question about the conduct of courtesans, and the righteous way for them to act. For thirteen months, a courtesan should give a prastha of rice, and in the thirteenth month, O beautiful one, a wise woman should present to a Brahmin a bed furnished with all accessories—a pillow, fine cover, and all auspiciously arranged. Along with a lamp, sandals, umbrella, footstool, and seat, she should offer, adorned with her co-wife, golden rings, fine garments, bracelets, incense, garlands, and ointments. She should present an image of Kamadeva with his consort, placed above a pot of jaggery. Seated on a copper vessel covered with a golden cloth, accompanied by a good bronze vessel and a sugarcane stick, she should also give a milch cow, always seeing no separation between Kama and Keshava. In this way, she prays that all her desires may always be fulfilled, and the excellent Brahmin should accept the golden image. Reciting the Vedic mantra "Kodātkāmodā," she should circumambulate and respectfully dismiss the foremost Brahmin. She should send all the bed, seat, and other items to the Brahmin's house. Thereafter, any man who comes to her house for pleasure should be honored and worshipped on Sundays in the same way, for thirteen months. Having satisfied him as he wishes, she should send him to his home, and with his permission, she may accept another handsome man, as long as the first has not yet returned. If, by her own circumstances, there arises an obstacle—be it pregnancy, childbirth, royal command, fate, or an eclipse—she should offer, according to her ability, fifty coins, even if lost or with difficulty. This has been properly explained, especially for you all, for this is the prescribed duty here for courtesans at all times; the bed must never be abandoned, just as you, O Lord, never abandon your devotees. She prays, "May my bed also never be empty—so be it, O Madhusudana." Arrangements should be made for the sound of singing and musical instruments for the Lord of gods. Thus, the entire code of conduct for courtesans was revealed, as formerly spoken by Puruhuta and by me among the Dānava women. These instructions apply to all, destroying sins and bestowing endless fruit. This difficult vow has been described for virtuous women; she who performs it completely and with zeal becomes a virtuous woman, established among the followers of Mādhava. She, worshipped by all the hosts of gods, attains a place of joy with Viṣṇu. The sage, having declared this vow for women and bestowing ornaments as well, assures that all will reach their own abode and thus perform this vow, O divine-born. At this point, Brahmā asked, "O Blessed One, tell me that which grants boons to men and women here, by which there is no grief, disease, fear, or suffering." Śaṅkara replied: "On the second day of the dark fortnight of Śrāvaṇa, Madhusūdana, with his consort, always dwells in the ocean of milk, O Keśava. By worshipping Govinda on that day, one attains all desires, along with the merit of giving cows, land, and gold for seven hundred aeons." Thus, these sacred observances and vows, performed with faith and devotion, bring about the highest blessings—removing suffering, bestowing prosperity, and leading the soul toward the divine.