The Description of the Index/Summary of the Garuḍa
Purāṇa
कृत्याकृत्यविचारश्च विष्णुध्यानविमुक्तये । स्वर्गतौ विहिताख्यानं स्वर्गसौख्यनिरूपणम् ॥ ३० ॥
kṛtyākṛtyavicāraśca viṣṇudhyānavimuktaye | svargatau vihitākhyānaṃ svargasaukhyanirūpaṇam || 30 ||
ఇందులో విష్ణుధ్యానంతో విముక్తి పొందుటకై కర్తవ్య-అకర్తవ్య వివేకం చెప్పబడింది; అలాగే స్వర్గగతికి విధించబడిన విధానాల కథనం, స్వర్గసుఖ స్వరూప నిరూపణ కూడా ఉంది।
Suta (summarizing the Narada Purana’s contents in the Anukramanika style)
Vrata: none
Primary Rasa: bhakti
Secondary Rasa: shanta
It links ethical discernment (kṛtya–akṛtya) with the higher aim of moksha, stating that right conduct supports liberation when joined to Viṣṇu-dhyāna, while also placing heavenly rewards in a clearly described (but secondary) framework.
Bhakti is implied through Viṣṇu-dhyāna: liberation is presented as arising from sustained contemplation of Viṣṇu, with dharmic choices (what to do and avoid) serving as the supportive discipline for that devotion.
The verse emphasizes dharma-vicāra (practical discernment of prescribed vs. prohibited actions), a foundational skill used in applying śāstric injunctions in ritual and conduct, even though no single Vedāṅga (like Vyākaraṇa or Jyotiṣa) is explicitly named.