Heaven, Yama declared, is attained through good deeds, while hell arises from sinful actions. At this, the wise sage Nārada asked, “In this world, O Yama, is it possible for one’s merit to decrease, or for one’s demerit to be destroyed?” Yama replied, “By the mind, by one’s actions, through austerity, or by one’s conduct, I shall properly explain to you the way sin and faults are destroyed, always.” With deep reverence, Yama bowed his head to the Supreme, the One who is the very cause of both merit and sin, the Creator of all—the three worlds, both moving and unmoving. This Supreme Being is equal toward all beings, self-controlled, ever peaceful in mind, and truly knows the reality of the principle, the person, and also nature itself. He knows both the qualities and the absence of qualities, the imperishable and the perishable, perceiving these within his own body and within others, in both pleasure and pain. Such a one is always non-violent toward all beings, free from desire and anger, having restrained the life-forces through breath-control and discipline. He remains unattached everywhere, not greedy for objects he desires. He is faithful, has conquered anger, and avoids coveting the wealth of others. Devoted to serving his teacher, he is constantly engaged in non-violence, always performing what is praised and avoiding what is not. With a purified inner self, he approaches sacred places, and rising up, he goes to a Brahmin, filled with devotion. Hearing this, Nārada responded, “What you have declared is appropriate and fitting, O Yama. Through various reasons and methods, you have rightly shown the meaning of truth. Yet, O knower of yoga, is there an even easier method than this? For the means of yoga-dharma you have spoken of is indeed difficult for many. Is there a method that is easy to perform and pleasant in every way, one that depends on oneself and is not excessively elaborate—even for those who, in many ways, may have performed unwholesome actions?” Yama answered, “Therefore, I shall contemplate this, having bowed to the Self-born, for the welfare of the worlds and the destruction of wickedness. When liberation is attained, a man should remain faithful. Freed from sins, he attains his desired wishes and enjoys as he pleases.” He continued, “But there is also this: whoever causes the image of Śiśumāra, the lord of creatures, to be made—when, with concentrated mind, one perceives the Soma residing in his own body, and sees it arisen upon the forehead—then that person is freed from his sins. Whatever impurity has been committed in mind, action, or speech, there is liberation from those sins done by speech and mind. In this way, the person destroys all his misdeeds. Truly, whoever meditates upon the imperishable is released from sin. “When the moon, gentle in form, makes its circumambulation, it attains purity, just as it does in autumn. O sage, when a man sees the pure moon situated at the hips, and meditates upon the moist moon with moist deeds, reciting the eight-hundred-syllabled mantra, he too attains liberation from sin.” Thus did Yama reveal the ways by which sin is destroyed and merit is attained, offering both the lofty path of discipline and the accessible way of devotion and meditation.