在对话中，摩希尼请求开示普什迦罗德婆瓦（Puṣkara，普什迦罗）的伟大功德。瓦苏称普什迦罗为恒常满愿的圣域（kṣetra），诸大天神居住其间，并由湿婆使者女神Śivadūtī守护。经文推崇在阇耶什吒月（Jyeṣṭha）居住与沐浴为极大福德，谓一次沐浴（snāna）乃至仅一瞻礼（darśana）亦等同宏大的吠陀祭祀。随后详列普什迦罗内部诸圣渡处（tīrtha）的地貌：山峰、溪流、三湖（长者/中者/幼者）、与萨拉斯瓦蒂（Sarasvatī）相关的渡口，以及具名之地：难陀（Nandā）、俱底圣渡（Koṭitīrtha）、阿迦斯提亚道场（Agastya-āśrama）、七仙道场（Saptarṣi-āśrama）、摩奴之地、恒河源起（Gaṅgā-udgama）、毗湿奴足迹（Viṣṇupada）、龙圣渡（Nāga-tīrtha）、毗舍遮圣渡（Piśāca-tīrtha）、湿婆使者湖与虚空普什迦罗（Ākāśa-Puṣkara）。每一圣地皆配以应行布施（dāna：牛、土地、黄金、饮食、谷物、芝麻）及所许果报（灭罪、延寿、富饶、与圣仙同住salokya、得至梵天界/毗湿奴界/鲁陀罗界、升天或证得解脱mokṣa）。本章亦规定迦尔提迦月（Kārtika）沐浴的历法条件与特定宿曜瑜伽（nakṣatra-yoga），并以普遍开许作结：忆念、称名与聆听此《摩诃德摩》（māhātmya）皆能获得普什迦罗之功德。
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The chapter states that the total merit obtained by bathing at all sacred bathing-places is gained by a mortal who bathes once at Jyeṣṭha-kuṇḍa, making it a concentrated locus of tīrtha-phala within Puṣkara.
Ākāśa-Puṣkara is described as a tīrtha that bestows the fruits of mantra and yoga; meditation on the Divine ‘in the ether/sky’ with mantras beginning “Āpo hi ṣṭhā…” followed by bathing is said to lead to the eternal abode (liberation).
Each major bath-site is paired with a specific gift—cow, land, gold, food, grains, sesame—and with honoring brāhmaṇas; the text frames dāna as the completing limb of tīrtha-yātrā that converts ritual contact with the kṣetra into durable dharma and higher-world attainment.
It explicitly urges reverence and service by all varṇas (Brāhmaṇa, Kṣatriya, Vaiśya, Śūdra), emphasizing ethical qualifications (Brahman-devotion, compassion) and ritual sincerity rather than exclusivity.