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Continuing with the description of the significance of various months, Sutji said– ‘Once, while Lord Vishnu was engrossed in his ‘yoganidra’ at Shwetdweepa, Lord Brahma arrived there and requested him to describe the importance of Margashirsh. Lord Vishnu had told him that a devotee  aspiring  for  unification  with  him,  must  observes  austerities  during  this  month. Describing the proper method of observing austerities Lord Vishnu had said that one should get up early in the morning and after performing the ritualistic ‘achaman’, he should remember me by chanting  my  one  thousand  names.  Next,  he  should  take  his  bath  according  to  the  rituals mentioned in the scriptures, as follows– He should remove some soil from near the roots of tulsi plant and pluck few tulsi leaves. Holding both the things in his hand, he should chant either Gayatri mantra or the mantra, ‘Om Namo Narayanay’, so that they become sanctified. While taking his bath, it is a must to eulogize Ganga in the following way- ‘O Ganga! Though have manifested from Vishnu’s feet and hence called Vaishnavi. Myself being a devotee of Lord Vishnu, you should protect me from all the possible sins I am likely to commit in my whole life.’ A devotee should say this prayer for seven times and take the same number of holy dips in the river. He should then put on tidy clothes and perform ‘tarpan’ in the names of all the deities sages as well as ancestors.