Adhyaya 114

Within the Kārttika-māhātmya, the narration turns to an embedded vision: Pretapa, Yama’s attendant and guide of the dead, leads Dhaneśvara/Kubera through a succession of hell-realms (narakas) to display karmic retribution. Hells such as Taptavāluka, Krakaca, the Asipatravana group, Argalā, Kūṭaśālmali, Raktapūya, and Kumbhīpāka are portrayed, along with the sins that lead there—neglect of guests, violence or disrespect toward guru, sacred fire, brāhmaṇas and devas, obstructing the virtuous, betrayal in sexuality or property, forbidden eating and slander, and the breaking of bonds. The chapter then pivots from punishment to deliverance: association with, and even the mere sight of, steadfast observers of the Kārttika vow (Kārttika-vrata) generates merit (puṇya) powerful enough to rescue beings from hell. It concludes by naming Kubera’s attendant Dhanayakṣa, credited with establishing a tīrtha at Ayodhyā, and proclaims that simply beholding a firm Kārttika-vrata observer can liberate even heavily sinful persons.