21-22. Next, placing him on the cleaned ground, one should put gold and jewels upon his lips, and give him the Water of the Feet of Vishnu in the form of the S'alagrama.

He who drinks even a drop of the water of the water of the S'alagrama stone is absolved from all sins, and goes to the residence Vaikuntha.

23-30. Then one should give him the water of the Ganges, which is the effacer of great sins, and gives fruit of merit equal to bathings and gifts at all the sacred waters.

He who performs a thousand times the Chandrayana fast which purifies his body, and he who drinks the water of the Ganges, are both equal.

Just as, O Tarksya, a bundle of cotton is destroyed by falling into the fire, so, by his drinking the water of the Ganges, is his sin reduced to ashes.

He who drinks the water of the Ganges, heated by the rays of the sun is freed from all births and goes to the abode of Hari.

By bathing in other rivers men are purified,--so also by merely touching, drinking or calling upon the Ganges.

It sanctifies meritless men by hundreds and thousands. Therefore should one drink of the Ganges, whose water helps one over the ocean of transmigration.

He who calls, "O Ganges, Ganges" while life is flickering in the throat, goes when dead to the city of Visnu, and is not born again on earth.

And the man who, when his life is leaving, contemplates with faith the Ganges, goes to the highest goal.

31-33. Therefore he should contemplate, salute, keep in mind the Ganges, and drink its water. Then he should listen, however little, to the Bhagavata, which is a giver of liberation.

He who in his last moments repeats a verse, or half or quarter of a verse of the Bhagavata never returns hither from the world of Brahma.

The repeating of the Vedas and the Upanisads; the hymning of Visnu and S'iva--these bring liberation at death to Brahmins, Ksattriyas and Vaisyas.

34-35. At the time when the breath is leaving the body, he should make a fast, O Bird. Dissatisfied with worldly things the twice-born should take up relinquishment.

He who says, while life is still flickering in his throat, "I have relinquished," goes at death to the city of Visnu, and is not born again on earth.

36-39. Then, of him who is righteous and has thus performed the rites, O Bird, the life breaths easily pass out through the higher opening. The mouth, eyes, nostrils and ears are the seven gateways through which go those of good deeds. Yogins go through an opening in the head.

When the rising and descending life-breaths, which are joined, become separate, then, becoming subtle, the life-breath departs from the inert body.

When the Lord of Breath departs, the body falls like a tree unsupported and stricken by time.