The divine narrative unfolds with the Supreme Being addressing the gathered deities, affirming that, having accomplished His purpose through them, there can be no true separation from Himself. Yet, with compassion, He grants each a dual existence: formless in their activities concerning all beings, and with form in the world of the gods. He instructs them that, at the end of time, they must swiftly merge into dissolution. He further declares that bodies shall not be created anew by Him, and bestows names upon their forms. Agni, the fire god, will be known as Vaiśvānara; the twin Aśvins are named as the vital breaths, prāṇa and apāna; Gaurī and the daughter of the snowy mountain are called by those names as well. The group beginning with earth will become Gajavaktra, the elephant-faced one. The elements of the body will manifest as various beings, and the sense of ego will become Skanda, famed as Kārttikeya. Bhānu, in the form of the sun, will be both with and without form as the eyes, and the group beginning with desire will again become the Mothers. The body, woven from Māyā, is described as a fortress, enduring at the end of the cosmic cycle. Ten maidens are named as aspects of Varuṇa. Vāyu, the Lord of Wealth, will persist at the cycle’s end, and the mind, known as Viṣṇu, is affirmed as such without doubt. Dharma will become Yama, the lord of death, and the great principle Mahat will be blessed as Mahādeva. The objects of the senses are destined to become the ancestors, and Soma, the moon, will always be the companion of the immortals. Thus, the Person described in Vedānta, whose essence is Nārāyaṇa, is revealed; all deities remain in their places, and the god rests in peace. The power of Janārdana, known through the Vedas, has thus been described to the king, and the sage gently asks what more he wishes to hear. Moved by curiosity and reverence, Prajāpāla asks the sage: How did Agni, the Aśvins, Gaurī, Gaṇapati, the Nāgas, and Guha arise? How did the Ādityas, the Mothers, Durgā, the directions, Dhanada, Viṣṇu, Dharma, and the supreme lord come into being? How did Śambhu, the ancestors, and the Moon become embodied deities? He asks about their food, their names, the lunar days, and the secret of worship that grants unfailing results. Mahātapā, the sage, replies: The self, whose nature is Nārāyaṇa and who is attained through yoga, is all-knowing. While He played, a desire for enjoyment stirred within Him. When this great element was disturbed, a wondrous sound arose. As water was agitated by dissatisfaction, a transformation occurred. From this transformation, a great fire appeared, surrounded by millions of flames, resounding and burning fiercely. This radiant fire then transformed further, giving rise to a fierce wind. From the wind’s transformation came space. Space, characterized by sound, the powerful wind, and the fire united with water, all joined together. Water, dried up by fire and driven by wind, was pressed by space, and thus a path was made. All became solidified and attained hardness, and earth, most developed among them, emerged. Through the union and hardening of the four elements, and the increase of their qualities, earth came to possess five qualities, which are established in her. As the Supreme made it solid, the cosmic egg came into being; within it, Nārāyaṇa appeared, bearing four forms and four arms. Desiring to create various beings in the form of Prajāpati, the Grandfather of the worlds pondered but could not discover the means of creation. Then, a great and fierce anger arose within him, and from that wrath, a blazing being with a thousand flames, embodying fire, emerged. Intending to burn Brahmā, this being was addressed by Brahmā: “Carry the oblations for gods and ancestors.” Thus, he became the carrier of offerings. Hungry, the fire approached Brahmā and asked to be satisfied. Brahmā replied, “You will attain satisfaction in three ways.” When satisfaction arises from the gifts given at sacrifices, and when the fire leads offerings to the immortals, he becomes the Dakṣiṇāgni, the southern fire. Whatever is offered into fire in the three worlds, he carries for the gods, earning the name Havyavāhana, the carrier of oblations. Since the house is called the body, and fire is its lord, he becomes the Gārhapatya fire. By leading men to the good path through offerings, his name is Vaiśvānara. Wealth, known as strength and draviṇa, is given by him, so he is called Draviṇodā, the giver of wealth. As he always protects both the body and the subtle body, he is named Tanūnapāt. Knowing all that is born and unborn, he is Jātavedas. Waters are common to all men, especially the twice-born; since they praise him, he is called Nārāśaṃsa. Agas means that which is hidden and silent; as all-pervading, he is Agni. Dhmā means the sound of blowing, and idhmā is fuel; since he comes when fuel is kindled, he is called Idhma. These are his names in the great sacrifice; men, desiring rewards, will worship him with these and surely satisfy him. Having narrated the glory and greatness of Viṣṇu, Mahātapā now invites the king to listen to the greatness of the lunar days, promising to continue the sacred story.