Desire, when it does not conflict with righteousness, is permitted for Brahmins; otherwise, it is not. Therefore, when one acquires wealth, it should be used for giving, for making offerings, and for performing sacrifices. This teaching was first revealed by Brahma himself to the sages who speak of the Supreme. The act of giving—dāna—has been praised as that which brings both the joys of this world and the liberation beyond. True giving is regarded as the highest wealth, for all other possessions merely serve to maintain someone or another. Of all gifts, the one called pure is considered the most exalted. Thus, one should always give to a Brahmin, without seeking any particular reward. Gifts offered with a specific purpose are still performed by the virtuous, and gifts made with a desired end in mind are recognized by the wise who reflect on righteousness. However, a gift offered with a mind united to dharma is pure and auspicious. It is said that a worthy recipient will arise, one who is capable of delivering the giver from all suffering. If gifts are given in any other way, they yield no true reward. One should give with devotion to those who are virtuous and poor; by doing so, the giver attains the highest state—a place where sorrow does not reach. Whoever gives to one learned in the Vedas is freed from rebirth, and by giving to a poor Brahmin, one is absolved from all sins. The gift of food is precious and equal for all, but the gift of knowledge surpasses even that. One who imparts knowledge according to sacred rule is honored in the realm of Brahma and, freed from all sin, attains the abode of Brahman. Therefore, one should give to such a worthy recipient; having done so, the giver reaches the highest state. By fasting according to rule, remaining calm, pure, and with a concentrated mind, and after worshipping with scents and other offerings, one should recite or have recited these sacred teachings. All sins accumulated throughout life are instantly destroyed by this. Whoever gives to a Brahmin crosses over all evil deeds, and by presenting offerings to the Lord of Dharma, is freed from fear through the grace of the Brahmins. By satisfying others with vessels filled with water, even the great sin of killing a Brahmin can be removed. Clad in white garments and offering black sesame into the fire, the twice-born can transcend all sins committed since birth. Whatever is offered with dedication to Śaṅkara, the Lord of gods, destroys sins accumulated over seven lifetimes in an instant. Worship performed through the mouth of a twice-born ensures there is no further rebirth. After bathing and performing proper worship, including the washing of feet and other rites, one is freed from all sins and attains the supreme state. On the new moon day, devotees should especially worship the Three-eyed One. He who worships through the mouth of a Brahmin attains the highest state. On this day, one should diligently worship Janārdana, the Lord, for whatever is given to Viṣṇu then grants endless reward. On this occasion, one should strive to worship and satisfy Brahmins; if they are not present, worship should be performed at images and similar representations. Among the twice-born, the deity should always be worshipped with special devotion. Thus, through giving, worship, and righteousness, one crosses beyond sin and reaches the highest goal.