Listen with focused mind and understand all that has been revealed. There are four beings who possess form, and among them, three have further manifestations. Now, hear about their worlds and how they emanate. Those among these beings who have achieved the highest asceticism take on the very form of Dharma itself. The radiant ones, shining with spiritual brilliance, dwell in worlds known as eternal. Of Virāj, O best of the twice-born, it is well known that his descendants are called the Vairājas. These Vairājas, when they fall from their yogic state, attain those eternal worlds once more. Upon regaining their memory, they again pursue the supreme path of Sāṃkhya-yoga. These exalted souls, dear one, are the ancestors who sustain the very yoga practiced by yogins. Therefore, O foremost of the twice-born, śrāddha offerings should be made especially for yogins, honoring their vital role. Among these ancestors, there is a mental daughter named Menā, associated with the great mountain. The illustrious son of Maināka is Krauncha, himself a mighty mountain. The Barhiṣads reside in the southern direction, while the Amāśas dwell in the west. The formless ones abide in the sky, and Kavyavāḍa and Anala are found upon the earth. Even yakṣas, rākṣasas, and piśācas pay homage to those whose minds are pure. Humans, the deities of śrāddha, and the sages themselves worship the eternal Brahman. Among all the duties owed to the gods, the duty toward the ancestors is regarded as the highest. Those who have attained remembrance of their births have reached the very path of liberation. All of these beings, driven by hunger, partake of the offerings dedicated to the ancestors. Seven of them, endowed with yoga, have gained this remembrance of birth. The worlds themselves are established in śrāddha; within śrāddha lies yoga, O scorcher of foes. One who is devoted to celibacy, self-controlled, free from anger and envy, and who performs śrāddha—especially at a sacred place—accrues great merit. This is especially true regarding vṛddhi-śrāddha; at Mahālaya, the merit is said to be more than a hundredfold. At Prayāga, satisfaction is ten times greater; likewise at Kurukṣetra, O noble one. Then, O Vyāsa, at the auspicious Mahākālavana, the benefit is multiplied tenfold yet again. If any ancestors have entered hell, birth after birth, even a single remembrance and offering given to them becomes imperishable. Those who died in miscarriage or who have lost their name and lineage—śrāddha should be performed there for their deliverance. Likewise, for those who died afflicted by disease, in poverty, or as unworthy Brahmins; for those who were burned alive, or who were not burned by fire; for those struck down by thunderbolts, bludgeons, or similar fates; for those who have gone to the realms of Raurava, Andhatamisra, or Kālāsūtra; for those who have entered the dreadful Asipatravana or Kumbhīpāka—śrāddha is prescribed for their deliverance. Those who died in water, and women who died in childbirth; those killed by horses, pigs, worms, fanged or horned animals, or by carts; those whose jaws were broken by weapons, tigers, snakes, elephants, or creatures of the earth—śrāddha is prescribed for their deliverance as well. Those who died from the eight kinds of splinters, or who lacked purity and proper conduct, and those who died possessed by witches or similar beings, or in water— for all these, śrāddha is to be performed here, ensuring their release and peace. Thus, the wise uphold the sacred duty of śrāddha, honoring ancestors and guiding even the most troubled souls towards liberation.