अक्षया संततिस्तस्यास् तस्यां सुकृतमक्षयम् अक्षतैः पूज्यते विष्णुस् तेन साप्यक्षया स्मृता अक्षतैस्तु नराः स्नाता विष्णोर्दत्त्वा तथाक्षतान् //
akṣayā saṃtatistasyās tasyāṃ sukṛtamakṣayam akṣataiḥ pūjyate viṣṇus tena sāpyakṣayā smṛtā akṣataistu narāḥ snātā viṣṇordattvā tathākṣatān //
Pada tithi itu, seseorang memperoleh keturunan yang tidak terputus, dan pahala kebajikan menjadi tidak binasa. Viṣṇu dipuja dengan akṣata (butir beras yang tidak pecah); maka tithi itu juga diingati sebagai “Akṣayā” (Yang Tidak Susut). Setelah mandi, orang hendaklah mempersembahkan butir akṣata itu juga kepada Viṣṇu.
It does not discuss Pralaya; it focuses on ritual time (a sacred tithi) and the doctrine of ‘akṣaya’ merit—good deeds performed then are said to yield inexhaustible results.
It frames a householder-friendly dharma practice: bathe, worship Viṣṇu, and offer akṣata to gain lasting merit and family continuity (saṃtati). A king, as protector of dharma, would also promote such observances for social and religious stability.
Ritually, it prescribes Viṣṇu-pūjā using akṣata (unbroken rice), emphasizing purity and auspiciousness; there is no Vāstu/temple-measurement rule here, but it directly informs standard pūjā materials and procedure.