Adhyaya 176

Kārttika, Āśvayuja, and Caitra are identified as months where Pratipadā is regarded as Brahmā’s tithi.

The chapter prescribes the mantra “Oṃ tat sat brahmaṇe namaḥ” together with Gāyatrī, maintained as a year-long observance.

Brahmā is described as golden and matted-haired, with akṣamālā and a ladle (śruva) in the right hand, and a sacrificial ladle (śruc) and kamaṇḍalu in the left, with a long tuft/brush-like emblem (lambakūrca).

Milk is to be donated according to capacity with the resolve “May Brahmā be pleased,” yielding purification, heavenly enjoyment, and wealth on earth (for a brāhmaṇa). The Dhanya/Agni-oriented year observance culminates in gifting a kapilā (tawny) cow.

By mapping time-discipline (tithi), mantra, and dāna into repeatable observances culminating in destinations like Vaiśvānara pada, it frames vrata as a sādhana that integrates ethical action and higher spiritual attainment (bhukti-mukti samanvaya).