May Viṣṇu, the all-pervading one known and revered by the wise, bestow his grace upon me. May that same Viṣṇu, who is invoked at the threshold of every sacred entrance, look upon me with favor. May Viṣṇu, the giver of the right path, sought by the entire universe, show me his compassion. May Viṣṇu, whom all the gods themselves worship, grant me his blessings. May Viṣṇu, who transcends all qualities yet is the very support of every quality, be gracious to me. After invoking such blessings, it is prescribed that one should honor the teacher with gifts, clothing, and other tokens of respect, extending this reverence not only to the teacher but also to his son, mother, wife, and all his relatives, as well as to oneself and one’s own kin. Listen now, for I shall declare the fruits of such meritorious acts. When these deeds are performed, countless nets of sin are destroyed—there can be no doubt. By raising a banner at Viṣṇu’s temple, one is freed from all sins. For as many thousands of ages as the banner stands, the devotee attains a likeness to Hari himself. Moreover, all those associated with the act are released from millions of great sins. The doer’s sins are shaken off in but half a moment. Such a wise king, having performed these acts, ascends by the path of the gods to heaven. At this point, the listener remarks, "You have described the bearing of the banner as the greatest of all acts. You have spoken of the deeds involved—please instruct me further, in detail." The response is given: "These teachings were imparted to me by Brahmā himself, for this act is the destroyer of all sins." There was once a king born in the lunar dynasty, glorious and the sole lord of the Satpadvīpa. He was endowed with every auspicious mark and adorned with all manner of wealth. He served those devoted to Hari with humility, never tainted by pride. He was devoted to the welfare of all beings, peaceful, grateful, and renowned for his virtues. His queen was equally virtuous—devoted to her husband, whom she regarded as her very life, ever upright and steadfast in truth. Together, they honored their lineage, were greatly fortunate, always truthful in speech, and firmly devoted to righteousness. They constructed countless ponds, gardens, and groves for the benefit of all. The queen was joyous and charming, often dancing and singing sweetly, her heart exceedingly content. She would regularly raise a beautiful and expansive banner in honor of Viṣṇu. Even the gods praised her supreme mind and intellect. One day, the sage Vibhāṇḍaka arrived, eager to witness their virtue, accompanied by many disciples. The king, together with his wife, subjects, and many others, went forth to welcome the sage. Seated humbly on a low seat, with palms joined in reverence, the king addressed the sage: "O virtuous one, gatherings such as this, where the good assemble, are praised even by the gods, for they bring delight to all. The wise declare that from such assemblies arise energy, fame, wealth, and sons. Where the good perform acts of great compassion, O lord, it is as if one has bathed in all sacred waters, the soul purified beyond doubt. Command me, O foremost of Brahmins—what may I do to please you?" Touched by the king’s humility, Vibhāṇḍaka spoke with affection and delight: "One who is humble and respectful gains many blessings in this world. Through humility, even that which is difficult for great souls to attain becomes possible for a mortal. May well-being always be yours; now speak, for I am about to ask something of you. Among all your duties, you should always be ready for the raising of the banner." Thus, the story unfolds, revealing the greatness of humility, the power of merit, and the supreme blessing found in honoring Viṣṇu through noble deeds.