Sage Mahatapa then told king Mahapal about the manifestation of Dharma and the significance of trayodashi- ‘Dharma manifested himself from the right part of almighty God and appeared like a bullock. The almighty God instructed him to protect the mankind from all evils and sins. All the four feet of Dharma signified four various virtues- truth, purity, penance and charity. In Satya Yuga, Dharma was four footed- all the four virtues were prevalent during that era. In Treta Yuga, the feet of Dharma reduced to three. The subsequent eras of Dwapar Yuga and Kali Yuga saw the further decline in virtuosity in which Dharma had two feet and one foot respectively.’
‘Once a fierce battle was fought between the deities and demons. The bone of contention was a woman for whom both the side made claims. Dharma intervened and solved the contentious issue to the satisfaction of both the warring sides. Lord Brahma was very impressed by the deftness with which Dharma had handled such a tough situation and blessed him by saying- I am assigning the auspicious day of tryodashi to you. One who observes a fast and worship you on this day will be liberated from all his sins.’