Listen, then, to the sacred teaching on the power and purity of giving. It is said that a truly worthy recipient will arise—one who, through your generosity, can deliver you from all suffering. If a gift is given otherwise, without discernment or to one unworthy, it bears no fruit and yields no reward. Therefore, gifts should always be offered with devotion to those who are virtuous and in need. Such an act leads the giver to the supreme state, a realm where sorrow no longer exists. Indeed, whoever gives to one learned in the Vedas is freed from the cycle of birth and death. To give to a poor Brāhmaṇa is to be released from all sins. Among all gifts, the offering of food is praised as equal for everyone, but the gift of knowledge surpasses even that. One who imparts knowledge according to the prescribed way is honored in Brahma’s world, and, cleansed of all sins, attains the abode of Brahman. To such a recipient alone should one give; by doing so, the highest state is attained. The ritual itself is important: after fasting as prescribed, remaining calm, pure, and with a concentrated mind, one should worship with scents and other offerings. Then, let the sacred text be recited, either by oneself or by another. In this way, all sins committed throughout life are instantly destroyed. Giving to a Brāhmaṇa enables one to cross over all evil deeds. When such an act is made known to the Lord of Dharma, the Brāhmaṇas themselves free the giver from fear. By satisfying them with vessels filled with water, even the grave sin of killing a Brāhmaṇa is removed. Clad in white garments, offering black sesame seeds into the sacred fire, the twice-born can transcend all sin committed since birth. Whatever is offered in dedication to Śaṅkara, the Lord of gods, destroys sins accumulated over seven lifetimes in a single instant. If one worships through the mouth of a twice-born, rebirth is no longer his fate. After bathing and performing worship properly, including the respectful washing of feet, one is freed from all sins and attains the supreme state. On the new moon day, devotees should worship the Three-eyed One with particular devotion. He who offers worship through the mouth of a Brāhmaṇa reaches the highest state. On that day, Janārdana, the Lord, should be worshipped with diligence; whatever is given to Viṣṇu on this day brings endless reward. One should strive to honor and satisfy Brāhmaṇas with worship on this day. If Brāhmaṇas are not present, worship may be performed at their images or similar representations. Among the twice-born, the deity should always receive special worship. For those who desire the brilliance of Brahman, the worship of a Brāhmaṇa is recommended. For those who seek Brahman itself, worship is likewise directed to the Brāhmaṇa. Those who wish for success in their actions should worship Vināyaka; those who seek liberation from worldly existence should worship Hari with diligence. Virūpākṣa, the Lord of lords, should also be worshipped with effort. Those who desire enjoyment worship Bhūteśa and Keśava as well. The fruits of giving are many: one who gives sesame seeds gains desired offspring; one who gives a lamp attains excellent sight. The giver of a house secures splendid dwellings; the giver of silver attains the highest beauty. The giver of a bull receives abundant prosperity; the giver of a cow attains the world of Vradhna. The giver of grain enjoys lasting happiness, and the giver of sacred knowledge attains unity with Brahman. Finally, one who gives to those learned and distinguished in the Vedas enjoys the delights of heaven after death. Thus, the path of giving, performed with discernment, devotion, and purity, leads the soul to the highest realms and everlasting peace.