Yājñavalkya, the revered sage, taught the proper means of purification and the sacred laws of giving and honoring the ancestors. He explained that sacrificial vessels made of wood, horn, or similar substances are made pure by careful scraping. If, while begging, one happens to see a woman’s mouth, or if food is cooked again directly on the ground, purification can be restored by sprinkling ashes over the affected area. The ground itself is cleansed through washing and similar purifying acts. He further instructed that vessels made of iron, bronze, or of unknown materials are always purified by the use of ashes. Water that is naturally pure and has touched the earth is clean and, when used, brings satisfaction to the ancestors. The sage described the purifying powers of nature: the rays of the sun, fire, dust, shadow, a white horse, the earth, and the wind. After bathing, drinking, sneezing, sleeping, eating, or walking along the road, these forces play their part in purification. Even in moments such as sneezing, spitting, sleeping, donning fresh clothes, or shedding tears, the gods—beginning with Agni—remain at the right ear of a Brāhmaṇa, ever present and watching. Having thus described the purification of substances, Yājñavalkya turned to the procedures and merits of giving gifts. He addressed the virtuous, saying, “Now listen as I explain the sacred law of giving.” He emphasized that the most worthy recipient of a gift is a knower of Brahman, one endowed with austerity and knowledge. Gifts should not be accepted from those who lack these qualities, for the act of giving attains its highest merit only when offered to the worthy. One should strive to give daily, especially on auspicious occasions. Among the greatest gifts is a cow: one with golden horns, silver hooves, of gentle conduct, and adorned in cloth. The horn should contain ten gold pieces, the hoof seven weights of gold, and a calf or heifer may be given with a golden vessel for feeding. The giver of such a calf attains heaven for as many years as there are hairs on its body. Even as the two feet and mouth of the calf are visible at birth, the merit of giving is established. Whether offering a cow, a milking cow, or even a barren cow, the act is meritorious. Service to others—such as massaging the weary, caring for the sick, or worshipping the gods—is also praised. By giving what is desired to a twice-born, one secures a place in heaven. Gifts of houses, grain, umbrellas, garlands, trees, vehicles, clarified butter, or water are all virtuous. Yet, the giver of sacred knowledge attains the world of Brahma, a realm difficult even for the gods to reach. Even by selling or writing out the Veda, one may reach Brahma’s world. Therefore, every effort should be made to collect and understand the meaning of the Vedas, for the merit of giving sacred knowledge is great and leads to even higher elevation. However, Yājñavalkya warned that these teachings should not be heard by a twice-born who is unworthy, for it would lead them downward. While kusha grass, vegetables, milk, and fragrances may be refused, water must never be denied. Gifts may be accepted from all, except those fallen from virtue among adulterers and their associates, and from enemies, and then only for one’s own satisfaction. Having thus explained the law of giving, Yājñavalkya next turned to the rite of Śrāddha, which destroys all sins. He described the proper materials, the importance of the wealth of the Brahmanas, and the significance of performing the rite at the equinox or during the solar transition. The Śrāddha is to be performed according to one’s preference, and the appropriate times are prescribed. The participants should be those learned in the Vedas, the eldest, those versed in the Sāma Veda, and those who know the three Madhu and three Suparṇika hymns. Grandsons, disciples, relatives, and kinsmen descended from three generations of Naciketa are also fit participants. Those devoted to their fathers and mothers, the Brahmanas, are regarded as the deities of Śrāddha. One should avoid inviting those who are scattered or lack proper conduct. The Brahmanas to be invited must be self-controlled and should be called on the previous day. Both in divine and ancestral rites, and in one’s own region according to ability, this procedure should be followed. For the maternal grandfathers, the same process applies, or alternatively, one may perform the Vaisvadeva rite. In this way, Yājñavalkya revealed the sacred methods of purification, the law of giving, and the rite of Śrāddha, guiding all who listen toward righteousness and the highest merit.