The place where the Ganges flows into the salt water of the Bay of Bengal is still known as Gaṅgā-sāgara, or the meeting place of the Ganges and the Bay of Bengal. On Makara-saṅkrānti, in the month of January—February, thousands of people still go there to bathe, hoping to be liberated. That they can actually be liberated in this way is confirmed herein. For those who bathe in the Ganges at any time, the results of great sacrifices like the Aśvamedha and Rājasūya yajña are not at all difficult to achieve. Most people in India are still inclined to bathe in the Ganges, and there are many places where they can do so. At Prayāga (Allahabad), many thousands of people gather during the month of January to bathe in the confluence of the Ganges and Yamunā. Afterward, many of them go to the confluence of the Bay of Bengal and the Ganges to take bath there. Thus it is a special facility for all the people of India that they can bathe in the water of the Ganges at so many places of pilgrimage.