merit that attaches to a gift of earth increases every time the earth given away bears crops for the benefit of the owner, even as a drop of oil, falling upon water, is seen to extend on every side, and cover the watery surface. Those heroic kings and ornaments of assemblies who cast off their lives in battle with faces towards the foe, attain, O Sakra, to the region of Brahman. Beautiful damsels skilled in music and dancing and adorned with garlands of celestial flowers, approach, O chief of the deities, the giver of earth as he comes to heaven departing from the earth. That king who makes gifts of earth with due rites unto persons of the regenerate order, sports in bliss in the celestial regions, adorned all the while by the deities and Gandharvas. A century of Apsaras, adorned with celestial garlands, approach, O chief of the deities, the giver of earth as he ascends to the region of Brahman. Flowers of excellent perfumes, an excellent conch and excellent seat, an umbrella and excellent steeds with excellent vehicles, are always ready for the person how makes gifts of earth. By making gifts of earth a king can always command flowers of excellent perfumes and heaps of gold. Possessed of all kinds of wealth the commands of such a king can never be disobeyed anywhere, and cries of victory hail him wheresoever he may approach. The rewards that attach to gifts of earth consist of residence in heaven, O Purandara, and gold, and flowers, and plants and herbs of medicinal virtue, and Kusa and mineral wealth and verdant grass. A person by making a gift of earth acquires in his next life nectar yielding earth. There is no gift that is equal to a gift of earth. There is no senior worthy of greater respect than the mother. There is no duty higher than truth. There is no wealth more precious than that which is given away.'"
"'Bhishma continued, "Hearing these words from the son of Angiras, Vasava made a gift unto him of the whole earth with all her jewels and gems and all her wealth of diverse kinds. If these verses declaring the merit attaching to gifts of earth be recited on the occasion of a Sraddha, neither Rakshasas nor Asuras can succeed in appropriating any share of the offerings made in it. Without doubt, the offerings one makes unto the Pitris at such a Sraddha become inexhaustible. Hence, on occasions of Sraddhas, the man of learning should recite these verses on the subject of the merits that attach to gifts of earth, in the presence and hearing of the invited Brahmanas when engaged in eating. I have thus, O chief of the Bharatas, discoursed unto thee of that gift which is the foremost of all gifts. What else dost thou wish to hear?"'"
SECTION LXIII "'Yudhishthira said, "When a king becomes desirous of making gifts in this world, what, indeed, are those gifts which he should make, O best of the Bharatas, unto such Brahmanas as are possessed of superior accomplishments? What gift is that by which the Brahmanas become immediately gratified? What fruits do they bestow in return? O thou of mighty arms, tell me what is the high reward attainable through the merit arising from gifts. What gifts, O king, are productive of rewards both here and hereafter? I desire to hear all this from thee. Do thou discourse to me on all this in detail."
"'Bhishma said, "These very questions were on a former occasion put by me to Narada of celestial appearance. Hear me as I recite to thee what that celestial sage told me in reply.
"'"Narada said, 'The deities and all the Rishis applaud food. The course of the world and the intellectual faculties have all been established on food. There has never been, nor will be any gift that is equal to the gifts of food. Hence, men always desire particularly to make gifts of food. In this world, food is the cause of energy and strength. The life-breaths are established on food. It is food that upholds the wide universe, O puissant one. All classes of men, householders and mendicants and ascetics, exist, depending upon food. The life-breaths depend upon food. There is no doubt in this. Afflicting (if need be) one's relatives, one that is desirous of one's own prosperity, should make gifts of food unto a high-souled Brahmana or a person of the mendicant order. That man who makes a gift of food unto an accomplished Brahmana who solicits the same, secures for himself in the world to come wealth of great value. The householder who is desirous of his own prosperity should receive with reverence a deserving old man that is spent with toil while proceeding on his way far from home, when such a man honours the householder's abode with his presence. That man who, casting off wrath that overleaps every bound and becoming righteous in disposition and freed from malice, makes gifts of food, is sure to attain to happiness, O king, both here and hereafter. The householder should never disregard the man that comes to his abode, nor should he insult him by sending him away. A gift of food made unto even a Chandala or a dog is never lost. That man who makes a gift of clean food unto a person on the way who is toil-worn and unknown to the giver, is sure to acquire great merit. The man who gratifies with gifts of food the Pitris, the deities, the Rishis, the Brahmanas, and guests arrived at his abode, acquires merit whose measure is very large. That person who having committed even a heinous sin makes a gift of food unto one that solicits, or unto a Brahmana, is never stupefied by that heinous sin. A gift of food made unto a Brahmana becomes inexhaustible. One made to a Sudra becomes productive of great merit. Even this is the difference between the merits that attach to gifts of food made unto Brahmanas and Sudras. Solicited by a Brahmana, one should not enquire about his race or conduct or Vedic lore. Asked for food, one should give food to him that asks. There is no doubt in this, O king, that he who makes gifts of food obtains both here and hereafter many trees yielding food and every other object of desire. Like tillers expecting auspicious showers of rain, the Pitris always expect that their sons and grandsons would make offerings unto them of food (in Sraddhas). The Brahmana is a great being. When he comes into one's abode and solicits, saying, "Give me," the owner of the abode, whether influenced or not by the desire of acquiring merit, is sure to win great merit by listening to that solicitation. The Brahmana is the guest of all creatures in the universe. He is entitled to the first portion of every food. That house increases in prosperity to which the Brahmanas repair from desire of soliciting alms and from which they return honoured in consequence of their desires being fulfilled. The owner of such a house takes birth in his next life in a family, O Bharata, that can command all the comforts and luxuries of life. A man, by making gifts of food in this world, is sure to attain to an excellent place hereafter. He who makes gifts of sweetmeat and all food that is sweet, attains to a residence in heaven where he is honoured by all the deities and other denizens. Food constitutes the life-breath of men. Everything is established upon food. He who makes gifts of food obtains many animals (as his wealth), many children, considerable wealth (in other shape), and a command in abundance of all articles of comfort and luxurious enjoyment. The giver of food is said to be the giver of life. Indeed, he is said to be the giver of everything. Hence, O king, such a man acquires both strength and beauty of form in this world. If food be given duly unto a Brahmana arrived at the giver's house as a guest, the giver attains to great happiness, and is adored by the very deities. The Brahmana, O Yudhishthira, is a great being. He is also a fertile field. Whatever seed is sown on that field produces an abundant crop of merit. A gift of food is visibly and immediately productive of the happiness of both the giver and the receiver. All other gifts produce fruits that are unseen. Food is the origin of all creatures. From food, comes happiness and delight. O Bharata, know that religion and wealth both flow from food. The cure of disease or health also flows from food. In a former Kalpa, the Lord of all creatures said that food is Amrita or the source of immortality. Food is Earth, food is Heaven, food is the Firmament. Everything is established on food. In the absence of food, the five elements that constitute the physical organism cease to exist in a state of union. From absence of food the strength of even the strongest man is seen to fail. Invitations and marriages and sacrifices all cease in the absence of food. The very Vedas disappear when food there is none. Whatever mobile and immobile creatures exist in the universe are dependent on food. Religion and wealth, in the three worlds, are all dependent on food. Hence the wise should make gifts of food. The strength, energy, fame and achievements of the man who makes gifts of food, constantly increase in the three worlds, O king. The lord of the life-breaths, viz., the deity of wind, places above the clouds (the water sucked up by the Sun). The water thus borne to the clouds is caused by Sakra to be poured upon the earth, O Bharata. The Sun, by means of his rays, sucks up the moisture of the earth. The deity of wind causes the moisture to fall down from the Sun.[333] When the water falls down from the clouds upon the Earth, the goddess Earth becomes moist, O Bharata. Then do people sow diverse kinds of crops upon whose outturn the universe of creatures depends. It is in the food thus produced that the flesh, fat, bones and vital seed of all beings have their origin. From the vital seed thus originated, O king, spring diverse kinds of living creatures. Agni and Soma, the two agents living within the body, create and maintain the vital seed. Thus from food, the Sun and the deity of wind and the vital seed spring and act. All these are said to constitute one element or quantity, and it is from these that all creatures spring. That man who gives food unto one who comes into his house and solicits it, is said, O chief of the Bharatas, to contribute both life and energy unto living creatures.'"
"'Bhishma continued, "Thus addressed by Narada, O king, I have always made gifts of food. Do thou also, therefore, freed from malice and with a cheerful heart, make gifts of food. By making gifts of food, O king, unto deserving Brahmanas with due rites, thou mayst be sure, O puissant one, of attaining to Heaven. Hear me, O monarch, as I tell thee what the regions are that are reserved for those that make gifts of food. The mansions of those high-souled persons shine with resplendence in the regions of Heaven. Bright as the stars in the firmament, and supported upon many columns, white as the disc of the moon, and adorned with many tinkling bells, and rosy like the newly-risen sun, those palatial abodes are either fixed or movable. Those mansions are filled with hundreds upon hundreds of things and animals that live on land and as many things and animals living in water. Some of them are endued with the effulgence of lapis lazuli and some are possessed of the resplendence of the sun. Some of them are made of silver and some of gold. Within those mansions are many trees capable of crowning with fruition every desire of the inmates. Many tanks and roads and halls and wells and lakes occur all around. Thousands of conveyances with horses and other animals harnessed thereto and with wheels whose clatter is always loud, may be seen there. Mountains of food and all enjoyable articles and heaps of cloths and ornaments are also to be seen there. Numerous rivers that run milk, and hills of rice and other edibles, may also be seen there. Indeed, many palatial residences looking like white clouds, with many beds of golden splendour, occur in those regions, All these are obtained by those men that make gifts of food in this world. Do thou, therefore, become a giver of food. Verily, these are the regions that are reserved for those high-souled and righteous persons that make gifts of food in this world. For these reasons, men should always make gifts of food in this world."'"
SECTION LXIV "'Yudhishthira said, "I have heard the discourse regarding the ordinance about the gift of food. Do thou discourse to me now about the conjunction of the planets and the stars in relation to the subject of making gifts."[334] "'Bhishma said, "In this connection is recited this ancient narrative of the discourse between Devaki and Narada, that foremost of Rishis. Once on a time when Narada of godlike feature and conversant with every duty arrived at Dwaraka, Devaki asked him this question. Unto her that had asked him, the celestial Rishi Narada duly answered in the following words. Do thou hear as I recite them.
"'"Narada said, 'By gratifying, O blessed lady, deserving Brahmanas with Payasa mixed with ghee, under the constellation Krittika one attains to regions of great happiness.[335] Under the constellation Rohini, one should for freeing oneself from the debt one owes to the Brahmanas make gift unto them of many handfuls of venison along with rice and ghee and milk, and other kinds of edibles and drinks. One giving away a cow with a calf under the constellation called Somadaivata (or Mrigasiras), proceeds from this region of human beings to a region in heaven of great felicity. One undergoing a fast and giving away Krisara mixed with sesame, transcends all difficulties in the next world, including those mountains with rocks sharp as razors. By making gifts, O beautiful lady, of cakes and other food under the constellation Punarvasu one becomes possessed of personal beauty and great fame and takes birth in one's next life in a family in which there is abundance of food. Making a gift of wrought or unwrought gold, under the constellation Pushya, one shines in effulgence like Soma himself in regions of surrounding gloom. He who makes a gift, under the constellation Aslesha, of silver or a bull, becomes freed from every fear and attains to great affluence and prosperity. By making a gift, under the constellation Magha, of earthen dishes filled with sesame, one becomes possessed of children and animals in this world and attains to felicity in the next.[336] For making gifts unto Brahmanas, under the constellation called Purva-Phalguni of food mixed with Phanita the giver observing a fast the while, reward is great prosperity both here and hereafter.[337] By making a gift, under the constellation called Uttara-Phalguni, of ghee and milk with rice called Shashthika, one attains to great honours in heaven. Whatever gifts are made by men under the constellation of Uttara-Phalguni produce great merit, which, again, becomes inexhaustible. This is very certain. Observing a fast the while, the person that makes, under the constellation Hasta, a gift of a car with four elephants, attains to regions of great felicity that are capable of granting the fruition of every wish. By making a gift, under the constellation Chitra, of a bull and of good perfumes, one sports in bliss in regions of Apsaras like the deities sporting in the woods of Nandana. By making gifts of wealth under the constellation Swati, one attains to such excellent regions as one desires and wins besides great fame. By making gifts, under constellation Visakha, of a bull, and a cow that yields a copious measure of milk, a cart full of paddy, with a Prasanga for covering the same, and also cloths for wear,[338] a person never meets with any calamity and certainly reaches heaven. By making gifts unto the Brahmanas of whatever articles they solicit, one attains to such means of subsistence as one desires, and becomes rescued from hell and every calamity that visits a sinner after death. This is the certain conclusion of the scriptures. By making gifts, under the constellation Anuradha of embroidered cloth and other vestments and of food, observing a fast the while, one becomes honoured in heaven for a hundred Yugas. By making a gift under the constellation Jyeshtha, of the potherb called Kalasaka with the roots, one attains to great prosperity as also to such an end as is desirable. By making unto Brahmanas a gift under the constellation Mula, of fruits and roots, with a restrained soul, one gratifies the Pitris and attains to a desirable end. By making under the constellation Purvashadha, a gift, unto a Brahmana conversant with the Vedas and of good family and conduct, of cups filled with curds, while one is in the observance of a fast, one takes birth in one's next life in a family possessed of abundant kine. One obtains the fruition of every wish, by making gifts, under the constellation Uttarashadha, of jugs full of barley-water, with ghee and inspissated juice of sugarcane in abundance. By making a gift under the conjunction called Abhijit, of milk with honey and ghee unto men of wisdom, a righteous person attains to heaven and becomes an object of attention and honour there. By making under the conjunction Sravana, a gift of blankets or other cloth of thick texture, one roves freely through every region of felicity, riding on a white car of pure resplendence. By making with a restrained soul, under the constellation Dhanishtha, a gift of a vehicle with bulls yoked thereto, or heaps of cloths and wealth, one at once attains to heaven in one's next life. By making gifts, under the constellation Satabhisha, of perfumes with Aquilaria Agallocha and sandalwood, one attains in the next world to the companionship of Apsaras as also eternal perfumes of diverse kinds. By making gifts, under the constellation Purva-Bhadrapada, or Rajamasha, one attains to great happiness in the next life and becomes possessed of an abundant stock of every kind of edibles and fruits.[339] One who makes, under the constellation Uttara, a gift of mutton, gratifies the Pitris by such an act attains to inexhaustible merit in the next world. Unto one who makes a gift, under the constellation Revati, of a cow with a vessel of white copper for milking her, the cow so given away approaches in the next world, ready to grant the fruition of every wish. By making a gift, under the constellation Aswini, of a car with steeds yoked thereto, one is born in one's next life in a family possessed of numerous elephants and steeds and cars, and becomes endued with great energy. By making, under the constellation Bharani, a gift unto the Brahmanas of kine and sesame, one acquires in one's next life great fame and an abundance of kine.'"
"'Bhishma continued, "Even thus did Narada discourse unto Devaki upon the subject of what gifts should be made under what constellations. Devaki herself, having listened to this discourse, recited it in her turn unto her daughters-in-law (viz., the spouses of Krishna)."'"
SECTION LXV "'Bhishma said, "The illustrious Atri, the son of the Grandsire Brahman, said, 'They who make gifts of gold are said to make gifts of everything in the world.' King Harischandra said that the gift of gold is sin-cleansing, leads to long life, and becomes productive of inexhaustible merit unto the Pitris. Manu has said that a gift of drink is the best of all gifts: therefore should a man cause wells and tanks and lakes to be excavated. A well full of water and from which diverse creatures draw water, is said to take off half the sinful acts of the person who has excavated it. The whole race of a person is rescued from hell and sin in whose well or tank or lake kine and Brahmanas and righteous people constantly quench their thirst. That man transcends every kind of calamity from whose well or tank every one draws water without restraint during the summer season. Ghee is said to gratify the illustrious Vrihaspati, Pushan, Bhaga, the twin Aswins, and the deity of fire. Ghee is possessed of high medicinal virtues. It is a high requisite for sacrifice. It is the best of all liquids. The merit a gift of ghee produces is very superior. That man who is desirous of the reward of happiness in the next world, who wishes for fame and prosperity, should with a cleansed soul and having purified himself make gifts of ghee unto the Brahmanas. Upon that man who makes gifts of ghee unto the Brahmanas in the month of Aswin, the twin Aswins, gratified, confer personal beauty. Rakshasas never invade the abode of that man who makes gifts unto the Brahmanas of Payasa mixed with ghee. That man never dies of thirst who makes gifts unto the Brahmanas of jars filled with water. Such a person obtains every necessary of life in abundance, and has never to undergo any calamity or distress. That man, who with great devotion and restrained senses makes gifts unto the foremost of Brahmanas, is said to take a sixth part of the merits won by the Brahmanas by their penances. That man who makes presents unto Brahmanas having the means of life, of firewood for purposes of cooking as also of enabling them to drive away cold, finds all his purposes and all his acts crowned with success. Such a one is seen to shine with great splendour over all his enemies. The illustrious deity of fire becomes pleased with such a man. As another reward, he never becomes divested of cattle, and he is sure to achieve victory in battles. The man who makes a gift of an umbrella obtains children and great prosperity. Such a person is never affected by any eye-disease. The merits also that spring from the performance of a sacrifice become his. That man who makes a gift of an umbrella in the season of summer or rains, has never to meet with any heart-burning on any account. Such a man quickly succeeds in freeing himself from every difficulty and impediment. The highly blessed and illustrious Rishi Sandilya has said that, of all gifts, the gift of a car, O king, is the best."'"
SECTION LXVI "'Yudhishthira said, "I desire to hear, O grandsire, what the merits are of that person who makes the gift of a pair of sandals unto a Brahmana whose feet are burning or being scorched by hot sand, while he is walking."
"'Bhishma said, "The man, that gives unto the Brahmanas sandals for the protection of their feet, succeeds in crushing all thorns and gets over every kind of difficulty. Such a man, O Yudhishthira, stays over the heads of all his foes. Vehicles of pure splendour, with mules harnessed thereto, and made of gold and silver, O monarch, approach him. He who makes a gift of sandals is said to earn the merit of making the gift of a vehicle with well-broken steeds yoked thereto."
"'Yudhishthira said, "Do thou tell me in detail once more, O grandsire, of the merits that attach to gifts of sesame and land and kine and food."
"'Bhishma said, "Do thou hear, O son of Kunti, what the merits are that attach to the gift of sesame. Hearing me, do thou, then, O best of the Kurus, make gifts of sesame according to the ordinance. Sesame seeds were created by the Self-born Brahman as the best food for the Pitris. Hence, gifts of sesame seeds always gladden the Pitris greatly. The man who makes gifts of sesame seeds, in the month of Magha, unto the Brahmanas, has never to visit hell which abounds with all frightful creatures. He who adores the Pitris with offerings of sesame seeds is regarded as worshipping the deities at all the sacrifices. One should never perform a Sraddha with offerings of sesame seeds without cherishing some purpose.[340] Sesame seeds sprang from the limbs of the great Rishi Kasyapa. Hence, in the matter of gifts, they have come to be regarded as possessed of high efficacy. Sesame seeds bestow both prosperity and personal beauty and cleans the giver of all his sins. It is for this reason that the gift of sesame seeds is distinguished above the gift of every other article. Apastamva of great intelligence, and Kankha and Likhita, and the great Rishi Gautama have all ascended to heaven by having made gifts of sesame seeds. Those Brahmanas that make Homa with offerings of sesame, abstain from sexual intercourse, and are observant of the religion of Pravritti or acts, are regarded as equal (in purity and efficacy) to bovine Havi. The gift of sesame seeds is distinguished above all gifts. Amongst all gifts, the gifts of sesame is regarded as productive of inexhaustible merit. In ancient times when Havi (clarified butter) on one occasion had become unobtainable the Rishi Kusika, O scorcher of foes, made offerings of sesame seeds to his three sacrificial fires and succeeded in attaining to an excellent end. I have thus said unto thee, O chief of the Kurus, what the regulations are respecting the excellent gift of sesame seeds. It is in consequence of these regulations that the gift of sesame seeds has come to be regarded as endued with very superior merit. After this, listen to what I would say. Once on a time the deities, desirous of making a sacrifice, repaired, O monarch, to the presence of the Self-born Brahman. Having met Brahman, being desirous of performing a sacrifice on earth, they begged him for a piece of auspicious earth, saying, 'We want it for our sacrifice.'
"'"The deities said, 'O illustrious one, thou art the lord of all the earth as also of all the deities. With thy permission, O highly blessed one, we desire to perform a sacrifice. The person who has not obtained by lawful means the earth whereon to make the sacrificial altar, earns not the merit of the sacrifice he performs. Thou art the Lord of all the universe consisting of its mobile and immobile objects. Hence, it behoveth thee to grant us a piece of earth for the sacrifice we wish to make.'
"'"Brahman said, 'Ye foremost of deities, I shall give you a piece of earth whereon, ye sons of Kasyapa, you shall perform your intended sacrifice.'
"'"The deities said, 'Our wishes, O holy one, have been crowned with fruition. We shall perform our sacrifice even here with large Dakshina. Let, however, the Munis always adore the piece of earth.' Then there came to that place Agastya and Kanwa and Bhrigu and Atri and Vrishakapi, and Asita and Devala. The high-souled deities then, O thou of unfading glory, performed their sacrifice. Those foremost of gods concluded it in due time. Having completed that sacrifice of theirs on the breast of that foremost of mountains, Himavat, the deities attached to the gift of earth a sixth part of the merit arising from their sacrifice. The man who makes a gift of even a span of earth (unto a Brahmana) with reverence and faith, has never to languish under any difficulty and has never to meet with any calamity. By making a gift of a house that keeps out cold, wind, and sun, and that stand upon a piece of clean land, the giver attains to the region of the deities and does not fall down even when his merit becomes exhausted. By making a gift of a residential house, the giver, possessed of wisdom, lives, O king, in happiness in the company of Sakra. Such a person receives great honours in heaven. That person in whose house a Brahmana of restrained sense, well-versed in the Vedas, and belonging by birth to a family of preceptors, resides in contentment, succeeds in attaining to and enjoying a region of high felicity.[341] After the same manner, O best of the Bharatas, by giving away a shed for the shelter of kine that can keep out cold and rain and that is substantial in structure, the giver rescues seven generations of his race (from hell). By giving away a piece of arable earth the giver attains to excellent prosperity. By giving a piece of earth containing mineral wealth, the giver aggrandises his family and race. One should never give away any earth that is barren or that is burnt (arid); nor should one give away any earth that is in close vicinity to a crematorium, or that has been owned and enjoyed by a sinful person before such gift. When a man performs a Sraddha in honour of the Pitris on earth belonging to another person, the Pitris render both the gift of that earth and the Sraddha itself futile.[342] Hence, one possessed of wisdom should buy even a small piece of earth and make a gift of it. The Pinda that is offered to one's ancestors on earth that has been duly purchased becomes inexhaustible.[343] Forests, and mountains, and rivers, and Tirthas are regarded as having no owners. No earth need be purchased here for performing Sraddhas. Even this has been said, O king, on the subject of the merits of making gifts of earth. After this, O sinless one, I shall discourse to thee on the subject of the gift of kine. Kine are regarded as superior to all the ascetics. And since it is so, the divine Mahadeva for that reason performed penance in their company. Kine, O Bharata, dwell in the region of Brahman, in the company of Soma. Constituting as it does the highest end, regenerate Rishis crowned with success strive to attain to that very region. Kine benefit human beings with milk, ghee, curds, dung, skin, bones, horns, and hair, O Bharata. Kine do not feel cold or heat. They always work. The season of rains also cannot afflict them at all. And since kine attain to the highest end (viz., residence in the region of Brahman), in the company of Brahmanas, therefore do the wise say that king and Brahmanas are equal. In days of yore, king Rantideva performed a grand sacrifice in which an immense number of kine were offered up and slaughtered. From the juice that was secreted by the skins of the slaughtered animals, a river was formed that came to be called by the name of Charmanwati. Kine no longer form animals fit for sacrifice. They now constitute animals that are fit for gift. That king who makes gifts of kine unto the foremost of Brahmanas, O monarch, is sure to get over every calamity even if he falls into it. The man who makes a gift of a thousand kine has not to go to hell. Such a person, O ruler of men, obtains victory everywhere. The very chief of the deities had said that the milk of kine is nectar. For this reason, one who makes a gift of a cow is regarded as making a gift of nectar. Persons conversant with the Vedas have declared that the Ghee manufactured from cows' milk is the very best of all libations poured into the sacrificial fire. For this reason, the man who makes a gift of a cow is regarded as making a gift of a libation for sacrifice. A bovine bull is the embodiment of heaven. He who makes the gift of a bovine bull unto an accomplished Brahmana, receives great honours in heaven. Kine, O chief of Bharata's race, are said to be the life-breath of living creatures. Hence, the man who makes the gift of a cow is said to make the gift of life-breath. Persons conversant with the Vedas have said that kine constitute the great refuge of living creatures. Hence, the man who makes the gift of a cow is regarded as making the gift of what is the high