Skandapurana 2.4.29

The glorious Kṛṣṇa said:

Hearing his speech, Pṛthu, his mind filled with wonder,

duly worshipped Nārada and then sent him off, O beloved. (1)

In ancient times, in the city of Avantī, there was a certain brahmin named Dhaneśvara,

fallen from brahminical duties, of sinful deeds, and very wicked-minded. (2)

Going from country to country for the sake of buying and selling,

once that Dhaneśvara came to the city of Māhiṣmatī. (3)

It was founded formerly by Mahiṣa, and therefore it is called Māhiṣmatī,

where the sin-destroying Narmadā shines, touching its ramparts. (4)

Seeing people there who observed the Kārtika vows, arrived from various countries,

he lived there for one month, engaged in trade. (5)

Constantly wandering on the bank of the Narmadā for the sake of commerce,

he saw brahmins engaged in ritual ablution, recitation of mantras, and worship of deities; (6)

some reciting the Purāṇa, some engrossed in listening,

intent on dancing, singing, instrumental music, and hearing of Viṣṇu; (7)

some engaged in the concluding rite, some intent on keeping night vigils,

devoted to worshipping brahmins and cows, and devoted to giving lamps. (8)

Filled with curiosity, Dhaneśvara watched here and there;

wandering there constantly, through seeing, touching, and speaking with (9)

Vaiṣṇavas, he received the hearing of Viṣṇu's name and the like.

Thus the brahmin stayed for a month on the bank of that Narmadā. (10)

Meanwhile, bitten by a black serpent, he fell down in agony.

Then, binding him who was abandoned by his body, Yama's servants (11)

cast that Dhaneśvara into Kumbhīpāka hell by Yama's order.

As soon as he was thrown into it, it became cool, (12)

just as the fire became [cool] in ancient times when Prahlāda was cast in.

Yama, seeing the wonder, had him brought forward and questioned him. (13)

Just then Nārada arrived there and spoke quickly. (14)

Nārada said:

This man is not worthy to experience the hells, O son of the Sun! (14)

For at his end there occurred a deed which dispels hell.

Whoever sees, touches, or converses with people of meritorious deeds (15)

certainly obtains one-sixth of their merit.

Indeed, Dhaneśvara made friendship and association (16)

with those observing the Kārtika vows for a month; he is a sharer in a portion of their merit. (17)

Therefore, having unintended merit, residing in the womb of a yakṣa,

having viewed all the hells that display the experiencing of sin— (18)

The glorious Kṛṣṇa said:

When Nārada had spoken thus and departed, the son of Sūrya, made aware of his good deed upon hearing his words,

sent that brahmin again with his servant, intending to show him all those hosts of hells. (19)

Then, having led Dhaneśvara to the hells, the lord of spirits spoke,

showing all of them to him, acting upon the order of Yama. // 2.4.29.20

The lord of spirits said:

"Behold these dreadful, terrifying hells, O Dhaneśvara;

in them, evil-doers are constantly tormented by the servants of Yama. // 21

Sin committed without intent is called dry, and that committed with intent is declared moist;

[these hells] are established in two categories according to moist, dry, and other sins, // 22

and are divided into eighty-four distinct kinds.

What is miscellaneous, what degrades one from eating together, and defilement; // 23

likewise that which causes loss of caste, that termed a secondary sin,

excessive sin, and great sin—sin is traditionally known to be sevenfold. // 24

Because of these, [sinners] are tormented in the seven hells in due order.

Since you had contact with those observing the Kārtika vows, // 25

by the accumulation of that merit, these hells have indeed been removed [for you]."

Śrī Kṛṣṇa said:

Having shown him the hells in this way, the lord of spirits then took him, // 26

Dhaneśvara, to the realm of the yakṣas, and indeed he became a yakṣa there.

He became an attendant of Kubera, renowned as Dhanayakṣa. // 27

Sūta said:

Having spoken thus to Satyabhāmā, his dearly beloved,

Vāsudeva went to his mother's house to perform the evening twilight ritual. // 28

Brahmā said:

Such indeed is the power of this month of Kārtika, since it grants liberation and bestows enjoyment;

sins amassed across many [births] depart for one who even reveals liberation through this vow. // 29

Thus ends the twenty-ninth chapter, entitled 'Description of Dhaneśvara Attaining Birth as a Yakṣa,' in the Kārtikamāsamāhātmya of the second [section], the Vaiṣṇavakhaṇḍa, in the Skandapurāṇa, the great collection of eighty-one thousand [verses]. // 29

Comparable: Padmapurāṇa 6.113.