本章以赞颂哈利（毗湿奴）之臂与莲足的吉祥偈开篇，确立毗湿奴信仰（Vaiṣṇava）的护佑与恩典为全章基调。曼陀诃多王向婆悉吒请问：何种“火”能焚尽罪业这可怖的“柴薪”，并区分无意所犯之罪（“干”）与明知故犯之罪（“湿”），又问及过去、现在、未来三时之罪。婆悉吒指出，净化之火即是埃迦达希（Ekādaśī）——哈利的圣日，应以自制、斋戒、礼敬摩度苏达那（Madhusūdana）、仪式沐浴（与余甘子/阿摩勒迦 dhātrī/āmalakī 相应）及夜间守夜来奉行。经文宣称，守埃迦达希能焚烧百生所积之罪，其功德甚至胜过马祭（Aśvamedha）与王祭（Rājasūya）。它赐予世间福报（健康、良配、子嗣、王权）与究竟果（天界与解脱），并强调相较诸多著名圣地（tīrtha），遵守哈利之日才是抵达毗湿奴居处的决定性途径。其功德还能拔济母系、父系及姻亲诸亲族。十二日（Dvādaśī）被赞为完成焚罪行持的终极“火”，引向毗湿奴界（Viṣṇuloka），并阻止再生轮回。
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Because the chapter treats Ekādaśī observance (fasting, self-mastery, worship, vigil) as a ritualized purifier that reduces pāpa to ‘ashes,’ explicitly destroying both unintentional (‘dry’) and intentional (‘moist’) sin, even across many births.
Self-restraint, fasting, worship of Madhusūdana (Viṣṇu), bathing linked with dhātrī/āmalakī, and keeping vigil through the night; Dvādaśī is praised as the powerful completion that seals the sin-burning result.
It claims Ekādaśī’s purifying power surpasses famed tīrthas as a decisive means and exceeds large śrauta rites (Aśvamedha, Rājasūya) in merit, presenting vrata-bhakti as a more direct path to Viṣṇuloka and mokṣa.