VIKUṆḌALA A Vaiśya who obtained heaven by bathing during the month Māgha in the waters of Kālindī. This Vaiśya was a deplorable sinner. Still the men of Kāla (Yama) sent Vikuṇḍala to heaven without minding his sins. This story occurs in
[Padma Purāṇa, Ādi Khaṇḍa, Chapter 30] , as follows: In days of old there lived a Vaiśya named Hemakuṇḍala in the great kingdom of Niṣadha. He was a devotee and worshipper of devas and Brāhmaṇas. He carried on trade and agriculture and by plundering he amassed much wealth. Hemakuṇḍala grew old. He thought about the frailty of life and spent a sixth part of his wealth for charitable purposes. For remission of the sins committed throughout the whole of his life, he gave alms as stipulated in the Purāṇas. After entrusting the family affairs to his sons Śrīkuṇḍala and Vikuṇḍala, he went to the forests for penance. His sons were young. They turned away from righteous ways and followed a path of pleasures and wickedness. They refused to pay any heed to the advice of their elders. Drinking and going to other women became their routine. Within a short time they lost their wealth. They had nothing to eat. Their friends and favourites all discarded them. Being forsaken by every body, they engaged themselves in theft or robbery. They were afraid of the king and the people, and so they shifted to the forest. They lived by hunting. At this time the elder brother was caught by a tiger. The younger brother was bitten by a snake. Thus, on the same day, both sinners met with death. The messengers of Yama took both of them to the world of Yama. According to the order of King Dharma, Vikuṇḍala got heaven and Śrī Kuṇḍala got hell. Vikuṇḍala who was glad at obtaining heaven asked the men of Yama on the way, why he was given heaven. They replied, “There was a Brahmin who was wellversed in all branches of knowledge. He was the son of Harimitra. His hermitage was on the southern bank of Yamunā. Yourself and the Brahmin became friends in the forest. Because of that friendship you were enabled to take bath in two Māgha months in the holy waters of Kālindī which is capable of washing all the sins away. By the first Māgha bath you got remission of your sins. By the second Māgha-bath you became eligible for the attainment of heaven.”