Listen now as the venerable Yajnavalkya expounds the sacred law of giving, as set forth in the glorious Garuda Purana. Among all worthy recipients of charity, the knower of Brahman who is steadfast in austerity is to be regarded as the most deserving. When making a gift, one must not accept from those who lack knowledge and discipline in austerity. It is proper to give daily to a worthy recipient, and especially so on auspicious occasions. A most meritorious gift is that of a cow adorned with golden horns and silver hooves, of gentle disposition, draped in fine cloth. The horn should be fashioned from ten pieces of gold, and each hoof from seven weights of silver. Even a calf or a heifer, offered with a golden vessel for its feeding, is praiseworthy. The giver of such a calf attains heaven for as many years as there are hairs on the calf’s body. When a calf is given, as long as its two feet and mouth are visible at the birth passage, the merit accrues. In whatever manner a cow is gifted—be it a milking cow or even a barren one—there is virtue in the act. Service to others, such as massaging the weary, caring for the sick, or worshipping the gods, also brings merit. By giving whatever is desired to a twice-born, one ascends to heaven. Gifts of a house, grain, umbrella, garland, tree, vehicle, clarified butter, or water are all virtuous. The one who gives sacred knowledge attains the world of Brahma, a realm even the gods find difficult to reach. Even by selling or by writing out the Veda, one may reach that exalted world. Therefore, one should strive with all effort to collect and transmit the meaning of the Vedas. Such an endeavor brings merit equal to the gift of sacred knowledge, and even greater elevation. Yet, this teaching should not be revealed to those twice-born who are unworthy, for hearing it leads them downward. Among gifts, kusha grass, vegetables, milk, and fragrances may be refused, but water must never be denied. Except for those fallen from virtue—such as adulterers, their associates, and enemies—one may accept gifts from all, but only for personal satisfaction. Thus concludes the ninety-eighth chapter, “Yajnavalkya’s Exposition on the Law of Giving,” in the Purvakanda of the Garuda Mahapurana. Now, let us hear about the rite of Shraddha, which destroys all sins. The proper materials, the wealth of Brahmanas, the auspicious times such as the equinox and the solar transition—all of these are to be considered. Shraddha is performed according to one’s preference, and the prescribed times are well described. Those learned in Vedic meaning, the eldest among them, those skilled in the Sama Veda, and those acquainted with the three Madhu and the three Suparnika rites are to be invited. Grandsons, disciples, relatives, and kinsmen descended from three generations of Naciketa, as well as those devoted to their fathers and mothers—these Brahmanas are regarded as the deities of Shraddha. One should avoid inviting those who are scattered or who lack proper conduct. The Brahmanas, self-controlled and worthy, should be invited on the previous day. At the conclusion of both the divine and ancestral rites, in one’s own region and according to one’s ability, the ritual is to be performed. The same procedure applies for maternal grandfathers, or the Vaisvadeva rite may be observed. After invoking the Brahmanas and receiving their consent, one recites the Visvedevas hymn. With the ‘Shanno Devi’ hymn, milk, barley, and grains are offered. Fragrant water, a lamp, garlands, and the offering of a lamp are presented. Double the quantity of kusha grass is given, and the ‘Ushantastva’ hymn is recited for the ancestors. The barley offering is made with sesame seeds, and the arghya and other rites are performed as before. For the ancestors, a special place is assigned, and the vessel is placed downward, facing below. Thus instructed, the offerings are made into the fire as prescribed for ancestral rites. If silver is available, it is to be used; otherwise, one proceeds with whatever is at hand. Having made the gift, the thumb of a twice-born is placed upon it, with the words, “This is for Vishnu.” After reciting as much as is comfortable, the rite is concluded, and the Brahmanas may partake in silence. Thus are the laws of giving and the rite of Shraddha beautifully revealed, bringing merit and the destruction of all sins to the faithful.