"Garuda continued, 'In days of yore, Vivaswat, having performed a sacrifice, gave this quarter away as a present (Dakshina) unto his preceptor, And it is for this that this region is known by the name of Dakshina (south). It is here that the Pitris of the three worlds have their habitation. And, O Brahmana, it is said that a class of celestials subsisting upon smoke alone also live there. Those celestials also that go by the name of Viswedevas always dwell in this region along with the Pitris. Worshipped in sacrifices in all the worlds, they are equal sharers with the Pitris. This quarter is called the second door of Yama. It is here that the periods allotted to men are calculated in Trutis and Lavas. 3 In this region always dwell the celestial Rishis, the Pitriloka Rishis, and the royal Rishis, in great happiness. Here are religion and truth. It is here that the acts (of persons) exhibit their fruits. This region, O best of the twice-born, is the goal of the acts of the dead. It is this region, O best of regenerate persons, whither all must repair. And as creatures are all
