47. Nârâya.na and Šiva should be equally regarded as manifestations of one and the same Universal Spirit, since both have been declared in the Vedas to be forms of Brahma. [Footnote: This precept furnishes an interesting proof of the tolerant character of Vaish.navism, and of its harmony with the pantheism of the Vedânta.] 48. In times of slight distress my adherents shall not chiefly (or by preference) follow the laws which are laid down by the Šâstras for times of (excessive) distress. 49. Every day let every man awake before sunrise, and after calling on the name of K.rish.na, proceed to the rites of bodily purification. 50. Having seated himself in some place apart, let him cleanse his teeth, and then, having bathed with pure water, put on two well-washed garments (an under and an upper). 51. Then having seated himself on a clean and single (asa.mkîr.na) seat placed on ground purified (with cow-dung, etc.), let a man sip water with his face either to the east or north. 52. My male followers should then make the vertical mark with the round spot in it on their foreheads, and wives should only make a circular mark with red powder (of saffron). 53. A widow is prohibited from making either a vertical or round mark on her forehead. In the next place all my followers ought to engage in the mental worship of K.rish.na. 54. After engaging in mental worship, let them bow down before the pictures of Râdhâ and K.rish.na, and repeat the eight-syllabled prayer to K.rish.na (that is--the formula meaning 'K.rish.na is my refuge') as many times as possible. After that they may apply themselves to their secular affairs. 55. All my ordinary disciples should perform the preceding rules; but those who like Ambarîsha have dedicated their whole souls (to the Deity) should be most particular in performing the duties ending with mental worship in the order enumerated (in the preceding six verses as well as the following):-- 56. (Such devoted persons) should also then worship an image made of either stone or metal, and the black stone called Šâla-grâma (representing Vish.nu), with the (sixteen) offerings (of sandal, etc.), such as are procurable, and the eight-syllabled mantra of K.rish.na should be repeated (manu = mantra). 57. Next (in order to the performance of brahma-yaj"na) the hymn celebrating the praises of K.rish.na should be recited according to ability, and those that have not studied Sansk.rit should at least repeat his name. 58. All who have devoted themselves (in this way) to the worship of K.rish.na, should next present an offering (of cooked food) to him, and then they should eat the remains of the offering (prâsâdikam). They should at all times be full of joy. 59. Since they are called the passionless (nirgu.na) worshippers of the passionless K.rish.na, therefore, in consequence of that, all their acts are also (called) passionless (nirgu.na).