O King, listen with attention to the greatness of even the simplest acts performed in devotion within the temple. Even if a person offers merely a piece of cowhide at the temple, or sprinkles its floor with fragrant water, or plasters the walls with clay or metals, or covers the temple with powdered stone—each of these offerings, humble though they may seem, is held in high regard. Whoever lights a lamp in the temple of the deity, or kindles an unbroken flame before Viṣṇu or Śaṅkara, earns immense merit. Consider also the one who, on witnessing the worship of Śaṅkara or Viṣṇu, bows reverently before them. Or the devotee who circumambulates the Goddess or the Sun even once—such acts, O King, yield great rewards. Those who perform these deeds, upon reaching the divine abode, rejoice for two hundred thousand years. Each step taken in circumambulation is equal in merit to performing an Aśvamedha sacrifice. For such a devotee, no further duty remains; they are freed from the cycle of birth and death. By the grace of Śaṅkara, such a person does not fall from heaven. Whatever they desire is granted to them. Whether they sing hymns or not, they attain liberation in Rudra’s world. Mounted upon a swan, they journey to the abode of Brahman, freed from all sins, dwelling in splendid aerial chariots for tens of thousands of ages. Even Śiva himself cannot fully describe the merit of such souls. They gladden the Lord of the gods, and their fruits are wonderful indeed. Upon reaching heaven, they rejoice for five kalpas, freed from all sin, delighting in the company of Viṣṇu. Ultimately, they attain the world of Viṣṇu, receiving the full fruit of all righteous actions, and are completely satisfied. O King, every action performed in this spirit becomes fruitful, and whatever is done with reference to the Supreme leads to endless merit. Indeed, the act is Viṣṇu, the instruments are Viṣṇu—there is nothing apart from Viṣṇu. Now, O best of kings, listen further as I declare the means of expiation for one who has erred, whether through anger or ignorance. A Brāhmaṇa becomes purified by bathing three times a day and by using the five sacred products of the cow. If impurity arises from leftovers or other causes, fasting for a day and night, followed by the use of these five products, brings purification. After such a fast, offering ghee into the fire is also purifying. If a morsel of food has become impure, placing it on the ground and protecting it leads to purification, but if one eats it all, impurity remains for three nights. The highest purification, however, is attained by reciting the Gāyatrī mantra three thousand times. If a twice-born is touched by Chāṇḍālas, those who cook dogs, or is defiled by urine or feces; if an outcaste touches a woman in her menses, a woman after childbirth, or one drawing water; if a menstruating woman is touched by dogs, elephants, or crows; if two women in their menses touch each other; or if one is touched by leftovers and does not bathe—these all require purification. Likewise, if one approaches a woman at the wrong time, the purification is the same as for contact with urine or feces. Thus, O King, the scriptures reveal the immense merit of simple acts of devotion and the means of returning to purity when one has strayed.