On the third day Paflcatfrtht rites are to be observed. The five Tirthas are Uttaramanasa, Udicitirtha, Kanakhala, DakgiQamanasa and Phalgu. TSS (p. 360) clarifies that five baths in a day or bath in each of them is not necessary. Phalgutirth is Gayaiiras. The real Kanakhala is near Hardwar. Here the tank is supposed to represent that Himalayan TIrtha.