In the sacred tradition, it is taught that the Vaiśvadeva rite must always be performed, for this ritual is a true sacrifice dedicated to the gods. Yet, the spirit of giving extends beyond the divine alone: offerings should be made to dogs, to those who consume dogs, to those who have fallen from the path, and to others in need. Among these acts of charity, it is especially meritorious for the virtuous to feed a Brahmin in honor of the ancestors. According to one’s ability and with a collected mind, whatever food can be spared should be set aside for this purpose. It is also essential to honor guests at all times and to respectfully worship the twice-born, the Brahmins. The act of giving alms is considered to be at least a mouthful of food, but ideally, it should be four times that amount. When expecting a guest, one should wait as long as it takes to milk a cow, ensuring no visitor is neglected. Alms should be given as prescribed to a mendicant devoted to the discipline of Brahmacharya. When the meal is finally taken, it should be shared with relatives, and no one should speak ill of the food served. To eat alone, without sharing, brings about a fall into lower births among animals, for such selfishness is delusion. By worshipping the gods before eating, one’s sins are swiftly destroyed, but if one eats improperly, he is destined for hell and rebirth among pigs. Purity and impurity, too, are determined by contact and avoidance. O best of the twice-born, know that for Brahmins, impurity—whether from death or birth in the family—lasts three nights after the investiture with the sacred thread, and ten nights otherwise. For a Śūdra, purification takes a month, while for ascetics, there is no sin from such contact. Now, let the supreme duty of giving be proclaimed. The wise have declared that giving bestows both the fruits of worldly enjoyment and the promise of liberation. Teaching, officiating at sacrifices, earning a livelihood, and accepting gifts—these are all spoken of, but true charity is that which is given to worthy recipients. Each day, whatever is given to one who offers nothing in return, and whatever is placed in the hands of the learned for the removal of sin, is praiseworthy. Gifts made for the sake of children, for victory, for wealth, or for heaven, and those given to knowers of Brahman to please the Lord, all carry great merit. Among all gifts, land sown with sugarcane, barley, wheat, or rice is especially exalted—indeed, there has never been, nor will there ever be, a gift greater than the gift of land. One should give daily, with one’s own hands, and with faith, especially to a celibate student. On the full moon of Vaiśākha, it is meritorious to honor seven or five Brahmins, worshipping them with incense and other offerings, and to have them recite sacred texts or to recite oneself. Such acts instantly destroy whatever sins have been committed throughout life. Whoever gives to a Brahmin crosses over all evil deeds, and by dedicating the act to the Lord of Dharma, one is freed from all fear. It is certain that a person who gives in this way becomes completely freed from all sins. One should honor Brahmins with gifts, feed women, and offer to the gods as well. Whoever desires the radiance of Brahman should firmly resolve to honor the Brahmins, while one seeking success in actions should worship Vināyaka. Those longing for liberation from worldly existence should diligently worship Hari. The fruits of giving are manifold: the giver of water attains satisfaction, the giver of food gains endless happiness, the giver of land achieves all things, and the giver of gold enjoys long life. The giver of garments attains the world of the Moon, and the giver of horses reaches the realm of the Aśvins. Thus, the path of giving leads one to purity, merit, and the highest fulfillment.