After the chapter describing the number and details of installing silver, gold, and other liṅgas concluded in the ancient Śrī Varāha Purāṇa, the narrative continued. The Earth, steadfast in her vow and having listened intently to Nārāyaṇa’s words, spoke with humility and desire for knowledge. She said, “There is one supreme secret I wish to know, and you alone are worthy to reveal it to me. What is the greatness of the ancestral sacrifice, O king Somadatta? What merit does this rite hold, and how is it properly performed? Please tell me in detail.” Nārāyaṇa responded kindly, “You have asked well, O blessed Earth. Yet, you are deluded, O beautiful one, weighed down by burdens. I shall explain to you the origin and determination of the Śrāddha rite.” He began his account: “In the beginning, all was devoid of light, without radiance, enveloped everywhere in darkness. I alone reclined on the serpent couch, facing away, immersed in the sleep woven of illusion, sometimes awake, sometimes asleep. A thousand ages passed in each cycle. O fair-hipped one, I upheld you for five hundred days. That which you seek to know, and yourself as well, O illustrious one, listen further. Out of wrath, I created the Lord, the destroyer of demons. Thus, we three gods—Brahmā, Viṣṇu, and Śiva—transformed the earth into a single ocean. All was filled with water; nothing else could be perceived. I remained beneath the banyan tree, assuming by illusion the form of a child. O beautiful one, I restrain you; you know this, O auspicious Earth. Then, water emerged there through my illusion. Entering into meditation for a moment, I spoke certain words, and the goddess, thus addressed by me, took up the water-pot there. From this act, the Ādityas, Vasus, Rudras, the two Aśvins, and the hosts of Maruts appeared. From the arms arose the kṣatriyas; from the thighs, the vaiśyas emerged. O goddess, both deities and asuras were born likewise from Brahmā. The sons of Diti, the asuras, enemies of the gods, came into being. All those twice-born, radiant like the sun, were learned in the scriptures. Among them, Nimi was born of the lineage, renowned as Ātreya. Those who lived on dried leaves and water, and those who dwelt in water during winter, performed austerities for thousands of years, O Earth. When Nimi saw his lost son, he was overcome with sorrow. After experiencing grief, Nimi performed rites there, O Mādhavi. For him, purified in every way, on the twelfth day in the month of Māgha, Nimi, with concentrated mind, contemplated the proper rites for the śrāddha. He gathered all kinds of foods, including the nine kinds derived from juice. After respectfully addressing the Brahmin, Nimi purified himself and focused his mind. Then, seven times in succession, he sat there simultaneously. He worshipped the Brahmins seven times as well, O beautiful one. Finally, he offered the sacred rice ball to Śrī, reciting the name and lineage, thus fulfilling the ancestral rites with devotion and reverence.