Nanda said- О supreme lord you tell me the things by looking at which one earns merits and those by looking at which one earns sins. I am quite anxious to know about them.
Krishna said- The best of Brahmanas, the holy places, the images of Vishnu and other gods are quite appropriate for looking at and by doing so one earns the merit of taking a bath at a holy place.
Similarly, the sight of Surya with devotion, chaste woman, a mendicant, a yogi, a Brahmachari, a cow, a fire, a teacher, an elephant, a lion, a white horse, a parrot, a cuckoo, a wagtail bird, a goose, a peacock, a Nilakantha, a Shankha bird, a cow with a calf, a pipala tree, a woman whose son and husband are alive, a traveller going to the holy places, a lamp, a gold, a gem, a jewel, a diamond, a ruby, a Tulasi and a white flower remove the sins. О great king, one earns merit by looking at a flute, white paddy, ghee, curd, honey, a pitcher filled with water, paddy, a mirror, water, a garland and white flowers. A person also earns merit by looking at gorocana, champhor, silver, pools and an orchard with blossoming flowers.
О Nanda, a person also attains merit by looking at the moon of the bright fortnight, nectar sandal-paste, kasthuri and saffron beside the banner, the banyan tree, auspicious abode of the gods, temple of the gods and the caves.
And the sight of the divine kalasha in a temple, inhaling fragrant breeze, blowing of the Shamkha and the beating of drums also bestow merit on the people. In case one looks at shakti, gem, silver, crystal, kushamula, earth of Ganga, kusha grass and copper, he surely achieves merit.
One earns great merit by looking at the spotless book of the Puranas, Vishnu-mantra with seed, Durva-grass and an unbroken gem. One earns merit also with the reciting of siddha mantra of the tapasvis, the buck and the festivities of yajna.
In case one looks at the urine of a cow, the cow dung, the milk, cow dust, the abode of a cow, a place having the foot prints of a cow and ripe crop, he surely achieves merit. Looking at a beautiful damsel, a girl of sixteen years clads in beautiful costumes and adorned with divine ornaments, chaste woman, the best of Durva grass, unbroken rice and the best of food also provides one the merits. The one who performs the adoration of the image of Radha on the full moon day in the Kartika month and offers her his adoration, he is relieved of the bondages of birth and death.
A person is relieved of the bondages of birth and death if one looks at the image of Durga on the eight day of the bright fortnight in the month of Ashvin. The one who looks at Kashivishvanatha on the day of Shivaratri observing the fast is also relieved of the bondage of birth and death.
Looking at Bindu Madhava on the Janmashtami day the one who performs puja with devotion, is also relieved of the cycle of birth or death. In the bright fortnight of the month of Pausa, one who witnesses the image of Lakshmi, is relieved of all the sins and future births.
He enjoys all the riches like Kubera for seven births enjoying the company of his sons and grandsons. The one who observes fast on Ekadashi day and breaks the fast on Dvadashi day, after getting up early in the morning taking a bath and visiting the image of Annapurna on Kasi, he is relieved of the cycle of birth and death. On the fourteenth day of bright fortnight of the month of Chaitra, the one who visits the temple of Bhadrakali at Kamarupa and offers his salutation to her, is also relieved of the cycle of birth and death.
On the day of Ramanavami one who performs the adoration of Rama and worships him bowing in reverence he is relieved of the cycle of birth and death. The one who worships the lord in the Pushkara-kshetra or Badrikashrama and worships the god after taking a bath and observing fast he is surely relieved of the cycle of birth death. The one who performs the Pindadana at Vishnu pada and adores lord Vishnu, he is relieved of the cycle of birth and death together with his ancestors; the one who shaving his head in Prayaga and goes to Naimisaranya observing fast, he is relieved of the cycle of birth and death.
О Nanda, after achieving success in Badrikashrama, one who consumes the jujubi fruit and worships my image, he is relieved of the cycle of birth and death. The one who worships me seated in the auspicious Vrundavana and adoring me offers his salutation to me, he is relieved of the cycle of birth and death.
The one who adores Madhusudana placing him on the auspicious pedestal and offers his salutation with devotion, he is relieved of the cycle of birth and death. In the age of Kaliyuga the one who adores lord Jagannatha seated on the chariot and who performs his puja with devotion, he is relieved of the cycle of birth and death
On the first day of the month when the sun is in northward movement, if one takes a bath at Prayaga and adores me, offering salutation, he is relieved of the cycle of birth and death. On the full moon day of Kartika one who adores my image observing fast, he is relieved of the cycle of birth and death.
On the full moon day of the month of Magha, the one who adores me with Radha on the bank of Chandrabhaga river, he is relieved of the cycle of birth and death. On the full moon day of Ashadha, whosoever takes a bath at Rameshvara and observing the fast, adores me, is relieved of the cycle of birth and death.
The Vidyadharas adore me performing divine dance in heaven and at the same time Vibhishana arrived there for bowing in reverence to Shiva. The Gandharvas and Kinnaras beautifully sing at night and at the same time Madhava also arrived for adoring Shiva. Adoring Shiva having the crescent on his head, being lord of all, the god dwells there. A person is relieved of birth and death after adoring him there and ultimately arrives in the abode of Shiva. When the sun is on the southward movement the one who adored Surya at Konarka, after observing fast, he is relieved of birth and death.
The one who adores the images of Parvati, Karttikeya, Ganesha, Nandi and Shiva in the holy place of Krishikostha, Suvasana, Kalavinka, Vasundhara, Vispandaka, Rajakostha, Nandaka, Pusphabhadraka, he is surely relieved of the cycle of birth and death. By fasting there, one has to adore the gods offering prayers and one has to break the fast by consuming curd, only then the fast is considered to be successful. At Chitrakuta mountain close to the western ocean, there is a mountain known as Mani Bhadra, the one who adores the lord thereafter observing fast which has to be broken after consuming curd, one achieves salvation.
The one who consecrates my image and also of Parvati, he is relieved of the cycle of birth and death. The one who builds temples for Shiva, Durga, my temples and the place of Shiva, he achieves salvation from the universe.
The one who builds a flower orchard, a bridge, a well, a pool and the abodes of Brahmanas his life meets with success. О father, no one knows about the merit one earns by constructing the abodes of the sages, the mendicant, the gods and the Brahmanas because the particles of the dust on the earth can be counted as also the drops of rains but in case an abode is provided for a Brahmana its merit is beyond description. The one who provides livelihood to a Brahmana, he is relieved of the cycle of birth and death and achieves the eternal Lakshmi. Thereafter, by achieving salvation he achieves my slave hood and devotion and then proceeds to Vaikuntha and he never falls from Vaikuntha like me. The one who gives away a girl of eight years adorned with ornaments to a Brahmana, he achieves the merit of donation to goddess Durga.
He witnesses all the divine articles, is adored in Brahmaloka, achieves my slave hood and enjoys all the pleasures of Vaikuntha. Anyone who witnesses the marriage, he earns the merit of donating crores of gold coins. Ultimately, he achieves heaven and the indestructible Lakshmi.
The one who looking at a helpless pauper Brahmana of high family and marries him, he achieves moksha definitely the one who on an auspicious day, donates with devotion a chatra or sandals to Tulasi, the beloved of the lord Salagrama, he earns the merit of donating land. If one gives away in charity an elephant, he enjoys the dwelling in heaven up to the number of years equivalent to the hair on his body and the one who donates a great elephant, he earns four times the merit described earlier. He enjoys all the pleasures in my abode. This has been described in the Vedas. Similarly, by giving away a white horse in charity, one earns half the merit of donating an elephant and by donating several types of horses, one earns one-fourth of the merit. О father, by donating a black cow one earns the merit equivalent to the donating of an elephant. He does not get the same merit by donating another cow and by giving away in charity an ordinary cow one earns half the merit. О virtuous one, he who donates a cow with a calf earns the merit of donating land. He who donates land, has to remain in my abode till the number of years equivalent to the particles of dust of that land. One earns great merit by donating knowledge and he enjoys pleasure in Vaikuntha for a long time.
Similarly, by donating gold one gets riches and by donating silver one achieves kingship. The merit one earns by donating food is beyond description. By serving food to a Brahmana one earns great merit. This is the reason why no charity is considered to be bigger than of serving the food to the needy persons. While giving away food in charity, one remains unmindful of the receiver and there is no other rule especially applicable to this purpose. Thus, the one, who serves food in charity, he earns the merit and the person who receives the food also does not earn sin. This is the reason why the giving away of food in charity has been considered to be quite graceful and leads one to Vaikuntha. In case a cloth is given to a poor Brahmana, the donor earns to stay in Vaikuntha delightfully till the number of years equivalent to the number of threads of the cloth. Thereafter he stays in Chandraloka and Varunaloka with great pleasure. By placing a wick in an iron lamp, whosoever offers it to lord Vishnu, his house always remains lighted and even Yama, the god of death, cannot create darkness in his house. He ultimately achieves my abode. In case a similar type of lamp is given away in charity to a Brahmana, the donor does not have to face the torture of Yama and ultimately, he achieves great pleasure up to a divine thousand years in the abode of Indra.
Thus, one gets a seat in heaven according to the number and quantity of things donated by him. By donating the best of things one enjoys his stay in heaven for a lakh of years and by donating medium type of things his stay is reduced to half and by donating a betel one enjoys the best of pleasure in heaven for a hundred years and by donating a garland one achieves whatever he desires; thus one achieves a place in heaven according the things donated by him and the person who receives such a donation. The one who donates an ordinary bed, he resides in heaven for a hundred years. By donating an excellent bed, he enjoys his stay in heaven for four times more the number of years and by donating and extraordinary bed one enjoys his stay in heaven for three lakhs of years. Similarly, by donating a house to a helpless Brahmana one enjoys his stay in heaven up to the life of Indra. By serving food to a hungry Brahmana one achieves imperishable wealth and an increase of his sons and grandsons. Therefore, О lord of Vraja, you proceed to Vraja at the moment and after reaching there you advise all the people of Vraja to behave accordingly. О lord in the Gokula, the cows and the cowherds are getting upset because of my absence; you reassure them all and remain gracefully. О Nanda, I have made you aware of the merit one earns by giving away in charities. This should not be discussed among the degraded people; only then one earns the result of having good dreams.
The unfortunate person of Kashyapa gotra, a degraded person, an enemy, a foolish person and woman should not be told about this and the same should be told to an intelligent Brahmana. By speaking the same in the temple of the god, a pipala tree or Tulasi plant or a banyan tree, one gets double the merit. In case it is not revealed to any person, one gets four times the merit.
By witnessing a good dream an intellectual gets the merit of taking a bath in the Ganga, besides riches, wealth, wife, land, sons and people besides salvation. He achieves all types of pleasures and his desires are fulfilled. Thus, О lord, I have spoken to you whatever I had heard earlier.
Summary of chapter 76 of the Brahma Vaivarta Mahā Purana - Śrī Kṛshṇa Janana Khaṇḍa is as follows:
To illustrate how spiritual pride destroys merit, Maharshi Nārada recounted the historical episode of Maharshi Durvāsas testing the assembly of Devas. When the celestial deities grew arrogant over their heavenly power, Durvāsas appeared in their court and demonstrated how easily their pride could be shattered by a single glance of a pure devotee. The narrative serves as a stern warning that no amount of heavenly wealth or ascetic austerity can protect a soul from spiritual downfall if pride and disrespect toward holy ascetics enter the heart.