At the close of reciting the sacred Gāyatrī mantra, the devotee is instructed to throw water upwards and eastwards, offering a single arghya—an oblation of water—to the Sun at its zenith, accompanied by the mantra. This ritual is directed especially to the twice-born, the Brahmins. When the sun sets, one should face west on the earth and lift the offering; in the morning and at midday, the offering is made with the fingers in the same manner. Through the opening between the fingers, one should gaze at the Sun hanging in the sky. After circumambulating oneself, pure sipping of water is performed, marking the completion of the ritual. If the evening Sandhyā is performed after its appointed time, it becomes fruitless; only after the day has passed, and in the prescribed order, is a late ritual considered ‘timely.’ If the Sandhyā is missed, one should recite the Gāyatrī a hundred times daily in order to make amends. When the period of delay has passed, a more intensive practice is required: the Gāyatrī should be recited a hundred thousand times. If a month has elapsed, one should again perform the daily upanayana, invoking the deities Īśa, Gaurī, Guha, Viṣṇu, Brahmā, Indra, and Yama. In this way, one satisfies the forms of these deities for the attainment of spiritual purpose. After offering to Brahman, pure sipping of water is again performed. To the south of a sacred place, in a monastery or mantra-hall, the wise should perform these rites. Whether in a temple or at home, at a fixed place, the ritual continues. Having saluted all the gods, with a steady mind and seat, one first recites the Praṇava (Om), then the Gāyatrī. Understanding the unity between the individual self and Brahman, the Praṇava is recited, acknowledging it as the creator, sustainer, and imperishable essence of the three worlds. The recitation also honors the destroyer, Rudra, who is self-luminous, and encompasses the organs of knowledge and action, as well as the functions of mind and intellect. One should always inspire others in dharma, knowledge, enjoyment, and liberation. Contemplating these meanings with intellect, the seeker certainly attains Brahman. Alternatively, for the fulfillment of Brahminhood, one may recite daily. The foremost Brahmin should recite a thousand times each morning. Others, according to their capacity, should recite a hundred times at midday, and twelve times in the evening, along with the eight tufts. Beginning from the root center and up to the twelve-point limit, one contemplates the lords of knowledge: Brahma, Vishnu, Shiva, the individual soul, and the Supreme Lord. With intellect united with Brahma, recite while contemplating ‘soham’—‘I am That.’ Meditate upon these from the crown aperture and outside the body as well. Beginning from the great principle, the body is considered a thousandfold; for each, recite once, proceeding gradually, one after another. The individual soul is to be united with the Supreme; this is the essence of recitation. The body is described as having a hundred and ten, adorned with eight tufts. Thus, the progression of mantra recitation is known: a thousand is considered Brahma’s, a hundred is Indra’s. For self-protection from other principles, one is born in the womb of Brahma. Facing the sun, this practice should always be observed. One who completes twelve hundred thousand recitations is called a complete Brahmana; with less than a hundred thousand Gāyatrī recitations, it may be applied for Vedic purposes. After observing discipline for seven days, one may undertake renunciation. In the morning, the renunciant should recite the Praṇava twelve thousand times. Day by day, as time passes, recite in this order: at the beginning of the month, and after its passage, with one hundred and fifty thousand recitations. After that, when time has passed, one should again undertake the sending forth; by doing so, faults are appeased—otherwise, one goes to the realm of Raurava. Therefore, one who desires dharma and wealth should strive diligently; not otherwise. A Brahmana seeking liberation should always practice Brahma-knowledge. From dharma comes wealth, from wealth comes enjoyment, and from enjoyment arises detachment; through enjoyment gained by dharma and wealth, detachment is produced. Through enjoyment gained in the opposite way, attachment is produced. Dharma is said to be of two kinds: by substance and by body. Substance is in the form of offerings and the like; bodily dharma is pilgrimage bathing and similar acts. With wealth, one obtains wealth; through austerity, divine form. One who is desireless attains purity; through purity, knowledge is gained—there is no doubt. In the Krita age, austerity is praised; in Kali, dharma by substance. In Krita, perfection of knowledge is through meditation; in Treta, through austerity; in Dvapara, knowledge is gained by worship, and in Kali, by worship of images. Whatever merit or sin there is, such is the result; according to the distinction of substance and body, there is increase, decrease, and loss. Adharma is of the nature of violence; dharma is of the nature of happiness. From adharma, one attains suffering; from dharma, one obtains happiness. One should know that suffering arises from improper conduct despite knowledge, and happiness from proper conduct. Therefore, one should pursue righteousness for the attainment of enjoyment and liberation. If one provides for the livelihood of a learned Brahmin with a family of four persons for a hundred years, that grants the world of Brahma. A thousand observances of the Cāndrāyaṇa vow are known to grant the world of Brahma; a Kṣatriya should establish the livelihood of a thousand families. Giving gifts in honor of a deity, with knowledge numbering ten thousand, grants the world of Brahma; such an act is said to bestow the world of Indra. Whatever world is associated with the deity to whom the gift is offered, that world is attained—so say those who know the Vedas. One who lacks wealth should always purify by austerity likewise. Through pilgrimage and austerity, one attains inexhaustible happiness. Now, the righteous acquisition of wealth is explained with full attention. A Brahmin should acquire wealth through pure means: by accepting gifts properly, by officiating at sacrifices, without resorting to begging or excessive hardship. A Kṣatriya, by the strength of his arms, and a Vaiśya, through agriculture and cattle-rearing, attain success by giving away wealth acquired righteously.