Since the spirit is immortal, so those whose bodies have returned to the earth are still living in the spirit. And yet, today, I feel constrained to offer homage to the flame of sacred love, which is so dear to God, that burns in every loving heart; the same flame that burnt with different intensities in the hearts of all these departed ones.

As an expression of this homage, and in memory of these dear ones and of many others, now departed, who graced my life by their love and service, I shall today make an offering of Rs.124 to a poor man of worthy character and shall bow down before him.

The Rs.124 represented one rupee for each departed soul whom Baba remembered.

Eruch then read out the names of 87 departed men and 37 women from a list drawn up by Baba. They included such ones as Sheriarji and Shireenmai, Buasaheb, Chanji, Ghani, Masaji, Munshiji, Nervous, Arjun, Sadhu Leik, Barsoap, Dowla Masi, Banubai, Kakubai, Garrett Fort, Quentin Tod, Nonny, Nadine, Mabel, Christine, et cetera. 

On Baba's behalf, Eruch began with this invocation: "O God! By bowing down to this man, I bow down to the departed ones."

Every time Eruch would read out a name, Baba would lay his head on the feet of the poor man and pay him one rupee. Thus, Baba bowed down to the man 124 times, handing him a total of Rs.124.

This invocation on Baba's behalf was then recited by Eruch regarding a second poor man:

Today, December 24, 1951, in this New Life, Baba is experiencing an utter hopelessness of spirit, mind and body.

He is full of weaknesses, and feels himself utterly unworthy of the love, service and devotion of all those, both in the East and the West, who have placed their loving faith in him.

He knows that the all-knowing, all-understanding and all-just God will bestow His divine gift of Self-knowledge on all of them, in proportion to their worthiness; and yet, Baba desires to pay homage to their love, service and devotion, by making an offering of Rs.51 to a poor man of worthy character, by bowing down before him.

The other poor man was then brought forward, and Baba bowed down to him, as the following invocation was recited: "O God! By bowing down to this man, I bow down to these living ones." Baba then handed him the love-gift of Rs.51.