If a person offers worship through the mouth of a twice-born—namely, a brāhmaṇa—he is freed from the cycle of rebirth. The proper way to do this is to bathe and perform worship with due rituals, including the respectful washing of feet and other observances. By such acts, one is cleansed of all sins and attains the supreme state. On the day of the new moon, devotees are especially urged to worship the Three-eyed One, Śiva. Worship performed through the agency of a brāhmaṇa on this day leads one to the highest state. On this sacred occasion, Janārdana, the Lord Viṣṇu, should also be worshipped with diligence. Whatever is offered to Viṣṇu on the new moon day brings endless reward to the giver. It is important, too, to strive to worship and satisfy brāhmaṇas on this day. If brāhmaṇas are not present, one may perform worship at images or other sacred representations. Yet among the twice-born, the deity should always receive special honor. Those who desire the brilliance of Brahman should worship a brāhmaṇa, while one who seeks Brahman itself should also direct worship accordingly. Those who long for success in their actions should worship Vināyaka, and those who seek liberation from worldly existence should worship Hari with devotion. Virūpākṣa, the Lord of lords, should also be worshipped with effort. Those who desire enjoyment in life worship Bhūteśa and Keśava as well. Specific gifts yield specific blessings: giving sesame seeds grants the donor the offspring he desires; giving a lamp bestows excellent vision; donating a house leads to fine dwellings; giving silver brings supreme beauty. The gift of a bull brings abundant prosperity, while the gift of a cow grants access to the world of Vradhna. Giving grain leads to lasting happiness, and giving sacred knowledge brings unity with Brahman. Whoever gives to those learned and accomplished in the Vedas attains heaven after death. Donating fuel ensures one is endowed with a radiant fire. It is always good to give to brāhmaṇas with joy and the right intention. Such a giver becomes free from disease, finds happiness, and enjoys a long life. Offering an umbrella or sandals to another enables one to cross over intense suffering. Each gift should be given to one who is worthy of it, with the wish for imperishable merit. Gifts given at auspicious times, such as the solstices, become inexhaustible in their merit. Giving at rivers and in forests also leads to inexhaustible merit. For these reasons, a twice-born should make gifts to a learned brāhmaṇa, and anyone seeking liberation should strive to give to brāhmaṇas every day. However, one who hinders the act of giving is sinful and is destined to be reborn in the womb of animals. The king is instructed to confiscate all the property of such a person and expel him from the kingdom. If a brāhmaṇa is found preventing giving, especially when other brāhmaṇas are in dire need, he should be condemned and exiled from the land; such a person, being more sinful than others, is tormented in hell. Gifts should be made to twice-born individuals who are truthful and self-restrained, not to fools lacking proper conduct, even if they have fasted for ten nights. Giving to the unworthy burns the lineage of the giver up to the seventh generation. Thus, one should give with effort to the truly worthy, even above others present. When this is done, both giver and recipient attain heaven; otherwise, both fall into hell. Among all heretics, none truly knows the Veda or the law.