With great reverence, the speaker addresses the Earth, declaring, “O Earth, I designate the seventh transgression.” He continues, marking the eighth, ninth, and tenth transgressions, expressing his disapproval and displeasure at these offenses. The enumeration proceeds, as he solemnly designates the eleventh, twelfth, thirteenth, fourteenth, and fifteenth transgressions, each one laid before the Earth. Turning to her with affection, he says, “O beautiful-faced one, I designate the sixteenth of the transgressions.” The seventeenth, eighteenth, and nineteenth offenses are likewise established, each one affirmed in his words. Again, he addresses her tenderly, “O beautiful-faced one, I establish the twentieth offense.” The list continues: the twenty-first, twenty-second, twenty-third, twenty-fourth, and twenty-fifth offenses are established, each one given its place. He does not pause, but marks the twenty-sixth, twenty-seventh, and twenty-eighth offenses, addressing the virtuous Earth. Then, he notes with gravity that the nineteenth offense does not lead one to the heavens. With respect, he establishes the thirtieth and thirty-first offenses, and declares the thirty-second offense to be a particularly great one. Yet, he offers hope: “Having performed the necessary act, one attains my world.” He describes the qualities of those who reach this blessed state: they are devoted to nonviolence and compassion toward all beings, restrain their senses, and are free from transgression. Such a person is knowledgeable in the scriptures, skilled, and wholly devoted to his actions. He speaks of a woman established in his world: devoted to her teacher, to the gods, and affectionate toward her husband, she looks upon him with favor. In turn, her husband should regard his affectionate wife with equal favor. Even the seers, though established in his path of action, do not see him directly. He asks, “What then of humans, who are also established in my path of action?” He explains that those deluded by his māyā, O Mādhavi, do not approach him. But those who are perfected in disposition, he recognizes and distributes to them accordingly. Concluding, he says, “Thus, O goddess, this account imbued with dharma has been told.” He cautions that this sacred teaching should not be given to one who has not been instructed, nor to a deceitful person. It should not be given to the deceitful, nor to the atheist, O Mādhavi. Thus, the speaker lays out the offenses, the path to his world, and the conditions for sharing this sacred wisdom, all with great care and devotion.