The story unfolds with a question posed about the sage Mudgala, son of Bhima, a Kshatriya from the village of Kaundinya. How, it is asked, did he come to be brought here under mistaken identity? For Mudgala, being a Kshatriya of shortened lifespan, was indeed meant to be summoned, but now, having realized the error, it is decreed that he should be released. The messengers, upon hearing this, depart and soon return. When they come before Yama, the Lord of Dharma, the messengers explain, “When we went to fetch him, we did not find the embodied one with his life exhausted.” Yama then asks them, “Why is it that such people are often unseen by you?” He reminds them of the river Vaitarani, famed for those who have performed meritorious acts on the twelfth lunar day. He further explains that those who die at sacred places like Ujjayini, Prayaga, or on the banks of the Yamuna, those who have given gifts such as sesame or gold, or who have performed the daily cow-offering, are shielded in this way. Curious, the messengers request, “O Brahman, tell us in full—what is this vow? What must men do to please you? By what vow, performed on the twelfth day of the dark fortnight and by fasting, is one freed from sin? By what procedure should it be performed? Please, O ocean of compassion, tell us kindly.” At this, Sri Mudgala responds sweetly, “O messengers, I will tell you everything as I have seen and heard.” Yama then instructs them: “In the months beginning with Margashirsha, on the dark fortnights, the Vaitarani vow should be properly observed on the earlier days. This vow must be performed every month, steadily, for a year. By performing it faithfully, one is surely liberated—there is no doubt.” He continues, “The observance of fasting must be maintained, which brings satisfaction to Vishnu. One should resolve, ‘Today, O Lord of gods, my fast will take place.’ On the twelfth day, Govinda should be worshipped with devotion. If, due to dreams or disturbances of the senses, one eats or engages in intercourse, one should pray, ‘O god, forgive all that, showing mercy upon me.’ Thus, having observed the rule, one should go to a sacred place at midday. “Taking clay, cow dung, and sesame, one should proceed according to the prescribed method and bathe to complete the vow. With the mantra ‘aśvakrānta,’ one should especially bathe, invoking the earth trodden by horses, chariots, and by Vishnu himself, asking, ‘O Vasundhara, remove the sin I have accumulated in the past; by destroying that sin with you, one is freed from all sins.’ “The sesame seeds that arise in Kashi are of the very form of Vishnu; by bathing with sesame, Govinda removes all sin. O goddess, born from the body of Vishnu, remover of great sins, take away all sin—I bow to you on behalf of all. Holding a leaf of tulasi and reciting the sacred names, the bath should be performed as taught by the virtuous. “Having thus bathed, emerging and donning clean garments, one should offer libations to the ancestors and gods, and then worship Vishnu. A flawless pot should be placed, adorned with five kinds of leaves, set with five gems, and scented with divine garlands and fragrances. Filled with water and proper substances, equipped with a copper vessel, the god Sridhara—lord of gods and treasury of austerity—is established there. “With full procedure, the most excellent worship should be performed; a sacred mandala made of clay, cow dung, and other pure substances should be prepared. It should be made with rice grains washed white and ground on stone; the image of Dharmaraja is fashioned, with barley placed in the hand and elsewhere. The copper-colored river Vaitarani should be placed in front of that image, and separate, proper worship should be performed after inviting them. “One should invoke the lord of gods, Yama, of universal form: ‘Come here, O greatly fortunate one; make your presence, O Keshava.’ Water for washing the feet is offered to Hari, the beloved of Shri, the lord ever engaged in the garden of the universe, with a prayer for mercy. “Obeisance is offered to the giver of prosperity at the feet, to the remover of sorrow at the knees, to Shiva at the thighs, to the universal form at the waist, to Kamadeva at the genitals, to Aditya at the testicles, to Damodara at the abdomen, to Vasudeva at the breasts, to Sridhara at the face, to Keshava at the hair, to Sharngadhara at the back, to Varada at the feet. With his own names—holder of conch, discus, sword, mace, and axe—obeisance is offered to the soul of all, especially at the head. Obeisance is also given to Matsya, Kurma, Varaha, Narasimha, Vamana, Rama, Rama, Krishna, Buddha, and Kalki. “For the destruction of all heaps of sin, Vishnu is worshipped with repeated salutations, using all these mantras, meditating on and worshipping Him in every way. “Salutations are offered to the Lord of Dharma; obeisance to the ruler of the southern region, the one who rides the buffalo. Salutations to Citragupta, the wondrous one, with repeated salutations, praying for the appeasement of suffering in hell and the granting of cherished desires. Salutations to Yama, the Lord of Dharma, to Death, to the Ender, to Vaivasvata, to Time, and to the destroyer of all beings. Salutations to Vṛkodara, Citrā, Citragupta, Nīla, and Dadhna, with repeated reverence. “Thus, the Lord Dharmarāja is to be worshipped with these twelve names. O Vaitarani, difficult to cross, destroyer of sin, fulfiller of all desires—come here, O highly fortunate one, and accept the offering I have made. For on the dreadful path at Yama’s gate flows the renowned river Vaitarani.” In this way, the sacred vow is described, its procedure and significance revealed, and the path to liberation from sin through devotion, ritual, and compassion is illuminated.