In plain words
Among the thousand names of God, too, there is a name, ‘Saṃvatsarāya namaḥ’. Within the thousand names, Kālakālāya namaḥ, Kāladarpadamanāya namaḥ, Kālātītāya namaḥ, Kālasvarūpāya namaḥ: all these are names of God. So the festival of the new year means the festival that comes in the name of the Paramātma. There is no need at all to fear that these losses, these hardships, these joys will happen in the year. God Himself is coming down in the form of the year. In it, what is to happen badly may happen badly, and what is to happen well may happen well. Śrī Mahāviṣṇu appears in person and gives Ānanda to Dhruva and to Prahlāda. But He burns Hiraṇyakaśipu and Bhasmāsura to ashes. There, Viṣṇu Himself gave Ānanda; here, that same Viṣṇu burned to ashes. But punishment and protection come about according to each one's qualities.
Where God is, there is Ānanda
We must make the heart full of Ānanda. That itself is heaven. “One's own happiness is heaven, one's own sorrow is hell.” Heaven and hell are not two separate places. Our Ānanda itself is heaven. That is why we must always be in Ānanda. For this Ānanda to be ours, there must be constant thought of God. Where God is, there is Ānanda. If we are celebrating the new year festival today, we must install divinity in our heart with sweet feelings and divine thoughts. If one takes God's command upon one's head and carries it out, there is no sādhana greater than this. ‘If you are told to do this and you do that, there a contrary result comes.’ From a contrary result, more of the contrary begins. In this contrariness, distortion is born. In distortion we forget our form. When we forget our form, we do nothing but sins. So if one takes the command upon one's head and carries it out, there is no greater Ānanda in the world than this.