The wise teachings declare that by worshipping the gods sincerely, one’s sins are swiftly washed away. Yet, heedless actions—such as eating improperly—lead a person to hell, and he is reborn among pigs, suffering the consequences of his misdeeds. Purity and impurity arise from one’s conduct: impurity comes through careless contact, while purity is maintained by careful avoidance. O best of the twice-born, whether in the presence of death or birth, the rules of impurity for Brahmins are precise. After the sacred thread ceremony, impurity lasts for three nights; in other situations, it endures for ten. For a Śūdra, purification takes a month, yet for ascetics who have renounced the world, there is no taint of sin at all. Now, let me reveal the supreme duty of giving. The wise know that the act of giving bestows both the joys of this world and the ultimate liberation. Four main acts are spoken of: teaching, officiating at sacrifices, earning one’s livelihood, and receiving gifts. True charity, however, is that which is offered to worthy recipients. Every day, whatever is given to one who cannot offer anything in return, or what is offered into the hands of the learned for the removal of sin, or what is given for the sake of children, victory, wealth, or heaven, or what is given to knowers of Brahman to please the Lord—all these acts of giving are praised. Among gifts, land sown with sugarcane, barley, wheat, or rice is especially esteemed. Indeed, there has never been, nor will there ever be, a gift greater than the gift of land. One should make offerings daily, with one’s own hands and with faith, especially to a celibate student. On the full moon of Vaiśākha, it is meritorious to give to seven or five brāhmaṇas after worshipping them with incense and similar offerings, and having them recite sacred texts or reciting oneself. Such acts instantly destroy whatever sins have been accumulated throughout life. Whoever gives to a brāhmaṇa crosses over all evil deeds; by designating the gift for the Lord of Dharma, one is freed from fear. In this way, a person becomes completely free from all sins—this is certain. It is right to honor brāhmaṇas with gifts, to feed women, and to worship the gods. One who desires the radiance of Brahman should, with unwavering resolve, honor the brāhmaṇas. For success in action, one should worship Vināyaka, and for liberation from worldly existence, one should diligently worship Hari. Each act of giving brings its own reward: the giver of water attains satisfaction; the giver of food, endless happiness; the giver of land, all things; the giver of gold, long life. The giver of garments attains the world of the Moon; the giver of horses, the world of the Aśvins; the giver of vehicles and beds, a worthy spouse; the giver of wealth, fearlessness. To one who seeks knowledge of the Vedas, giving bestows wisdom and honor in the heavenly world. By giving fuel, a person obtains a blazing fire. The giver becomes free from disease, happy, and long-lived. One who gives sandals or umbrellas is protected from intense heat. Whoever desires inexhaustible merit should give to those who possess the corresponding virtues. Gifts made at special times—such as the solstices—become inexhaustible in their merit. Truly, there is no greater dharma among living beings than the dharma of giving. Yet, whatever is given out of delusion, even to cows, brāhmaṇas, fire, or the gods, is not fruitful. And one who withholds food during a time of famine commits a grave wrong.