As Vaśī journeyed onward, he beheld a remarkable sight: a departed spirit was approaching, surrounded by hundreds of other spirits. At the front of this spectral procession rushed spirits of harsh and fearsome forms, devouring lumps of food as they went. As Vaśī drew near the base of a śamī tree, he saw the merchant’s son seated comfortably in its shade. Approaching with respect, Vaśī inquired after his welfare, and the merchant’s son replied in kind. Curious and concerned, Vaśī asked, “Tell me, from where have you come, and where, O good man, do you intend to go? You have arrived safely—please, tell me everything.” In response, the brahmin recounted his misfortunes, telling of his loss of homeland and wealth. Then, the lord of the spirits addressed the merchant’s son as if he were his own kinsman, offering words of comfort: “You will regain wealth, if fortune’s power is with you. For one whose body is weakened, there is no rising from anxiety. But today, this guest must be honored—he is always my own kinsman. With his arrival, an incomparable joy has arisen in me among the spirits.” Just then, the merchant’s son arrived as he wished, carrying a vessel full of curd-rice. A water jar also appeared and was placed before the spirits. The lord of spirits said, “Rise, merchant’s son, and perform your daily rites.” Together, the merchant and the lord of spirits performed their daily observances. The merchant’s son then distributed food to all the assembled spirits, ensuring each received a share. Afterwards, the lord of spirits partook of the excellent food. But before Vaśī’s very eyes, the merchant’s son vanished from sight. Filled with curiosity, Vaśī turned to the guardian of the dead and questioned him: “From where did this vessel, filled to the brim with such excellent water, come? And you yourself are radiant, possessing a nourished and auspicious form. Tell me all of this—who are you, and who is this Śamī here?” The guardian recounted everything from the beginning, as it had happened in ancient times. “He is known as Somaśarman, born from the womb of Bahulā. But his name was Somaśravā—a renowned and illustrious devotee of Viṣṇu. As for myself, I did not give to the twice-born, nor did I eat the finest food. For this reason, at night my body is beaten by terrifying men, and not a single relative remains near me. Thus, being such a sinner, I dwell here, exceedingly pitiless. I waste away, sustaining myself on vile food, merely passing the time. “There was once an observance called Śravaṇa-dvādaśī in the month of Bhādrapada, held on the banks of the Irāvatī, in a grove of reeds, with Brahmins and Kṣatriyas leading. Having observed a fast, pure and disciplined in vow on the Ekādaśī day, a vessel filled with goods, furnished with an umbrella and sandals, was given to the foremost of Brahmins—pure and devoted to knowledge. “For seventy years, indeed, nothing else at all was given. And these here, who gave nothing, have subsisted on my food. Yet that which is given in this way comes to me, even at midday, every single day. But when I have eaten and drunk, everything becomes hidden away.” Thus, the guardian of the dead revealed the truth of his existence and the workings of merit and offerings among the spirits, as witnessed by Vaśī.