नारायणमिदं कर्म यः करोति न लिप्यते । शतत्रयं षष्टियुतं दिनमाहुश्च वत्सरे
nārāyaṇamidaṃ karma yaḥ karoti na lipyate | śatatrayaṃ ṣaṣṭiyutaṃ dinamāhuśca vatsare
This practice is dedicated to Nārāyaṇa; whoever performs it is not tainted by sin. And they say that a year consists of three hundred and sixty days.
Brahmā
Type: kshetra
Scene: A devotee making saṅkalpa before a Nārāyaṇa icon, holding water in the palm; beside him a pañcāṅga/leaf manuscript indicating time-count; the atmosphere is orderly and pure.
Acts consecrated to Nārāyaṇa purify the doer; dedication transforms karma into a non-binding spiritual practice.
No specific tīrtha is named in this verse; it frames the practice as Nārāyaṇa-centered within a māhātmya chapter.
Perform the stated observance as a Nārāyaṇa-karma (Nārāyaṇa-dedicated act); the verse also notes the 360-day count used for calendrical framing.
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