In the sacred Garuda Purana, it is explained that the act of giving holds immense power and brings forth a multitude of blessings. When one offers vehicles or beds to others, such a giver is granted the fortune of a wife. If one gives away wealth, the reward is fearlessness itself. For those who yearn for knowledge of the Vedas, the act of giving bestows wisdom and ensures honor in the heavenly realms. Giving fuel results in a blazing fire, while the generous donor becomes free from disease, happy, and enjoys a long life. If a person gives sandals or umbrellas, he is able to cross over intense heat without suffering. Those who desire inexhaustible merit should give to recipients who are worthy and possess the right qualities. Gifts made during special times, such as the solstices, become inexhaustible in their merit. Indeed, there is no greater dharma among all beings than the dharma of giving. However, whatever is given out of delusion—even if offered to cows, brāhmaṇas, fire, or the gods—does not yield the true fruit. And he who withholds food during times of famine commits a grave error. Thus concludes the fifty-first chapter, which explains the dharma of giving, in the section on conduct in the first part of the illustrious Garuda Mahapurana. Now, O twice-born, the procedure for atonement is revealed. There are five great sinners, and the one who associates with them becomes the fifth. Of these, a slayer of a Brahmin must build a hut in the forest and dwell there in penance for twelve years. Alternatively, he may choose to enter blazing fire or immerse himself in water, surrendering himself willingly to purification. By giving food to a learned person, the sin of Brahmin-slaying is removed. Or, he may give all his possessions to a Brahmin well-versed in the Vedas. Once purified, having bathed three times daily and fasted for three nights, the twice-born is cleansed. Bathing at the place where the skull is released, or at the holy city of Varanasi, further aids in purification. Drinking milk, ghee, or cow urine can also free one from this sin. Clad in garments of bark, the twice-born should observe the vow of a Brahmin-slayer in the forest. He should cover a woman with a heated, glowing iron object as a form of penance, or he may repeatedly perform the Chandrayana fasts, whether five or four times, to remove the sin. The proper giving of all one’s possessions purifies from all sins. Journeying to sacred places such as Gaya destroys sin, and feeding Brahmins also brings liberation from all transgressions. To Yama, Dharmaraja, Mrityu, and Antaka, he should offer seven handfuls of water mixed with sesame seeds to each. Observing celibacy, sleeping on the ground, fasting, and worshipping the twice-born are further acts of penance. Fasting on the sixth day with a focused mind, one should worship the divine during the bright fortnight. On the eleventh day, remaining without food, one should duly worship Janardana. Austerity, recitation of sacred texts, service at holy fords, and worship of the gods and Brahmins—all these are means of atonement. Even a man burdened with every sin, if he goes to holy places, finds redemption, whether he has slain a Brahmin, been ungrateful, or is tainted by other great sins. Yet, a woman devoted to her husband, eager to serve him, is also praised; just as Sita, renowned in the three worlds, was devoted to Rama, so too is such a woman honored. Bathing at Phalgu and other sacred fords brings the fruit of all righteous conduct. Thus concludes the fifty-second chapter, named ‘The Explanation of Atonement,’ in the Achara section of the Purva Khanda of the glorious Garuda Mahapurana.