Hear now a sacred account of the auspicious gifts and rituals that bestow blessings and liberation, as revealed in the ancient teachings. May the prosperity and fortune embodied by the goddess Lakṣmī—who graces Brahmā, the four-faced creator; who shines with the Lord of Wealth, Kubera; and who abides with the guardians of the worlds—come forth in the form of a cow and grant me boons. Let this cow, who is the very essence of offerings to the ancestors (Svadhā) and to the gods (Svāhā), and who removes all sins, bestow peace upon me. Having thus addressed the sacred cow with reverence, one should present her to a worthy Brahmin. This is the prescribed and holy procedure for all such cows given in charity. Among the ten kinds of cows renowned for destroying sin, let me describe their forms and names to you, O king. The first is called the jaggery-cow, followed by the ghee-cow, the sesame-cow, and the water-cow. Next come the milk-cow and honey-cow, then the sugar-cow, curd-cow, juice-cow, and finally, the tenth cow, whose merit is by its own nature. For those cows associated with liquids, pots are used in the offering; for the others, heaps of their respective substances are arranged. Some, O descendant of Bhanu, also desire to give a golden cow as a gift. Great sages may use fresh butter and precious gems as well, for these are considered proper implements in the ritual. With mantras and invocations, these cows should always be given at each festival, according to one’s faith. Such offerings grant both worldly enjoyment and the ultimate liberation. All these cows, beginning with the jaggery-cow, are auspicious, remove sin, and bestow the complete fruit of sacrifice. Among them, the jaggery-cow is especially praised as the principal component of the Viśoka Dvādaśī vow—the highest among vows. On occasions such as the solstice, equinox, auspicious conjunctions, eclipses, and similar festivals, the jaggery-cow and her companions should be given in charity. The observance of the Viśoka Dvādaśī itself is highly auspicious and removes all sin; the devotee who follows it attains the supreme abode of Viṣṇu. In this world, such a person enjoys good fortune, long life, and health. At the time of death, remembering Hari, he reaches the celestial city of Viṣṇu. For nine thousand and even eighteen thousand years, O knower of dharma, he is free from sorrow, suffering, or misfortune. Even a woman who observes the Viśoka Dvādaśī vow, always devoted to dance and song in the Lord’s praise, attains the same blessed fruit. Therefore, O king, one who desires prosperity should always perform endless singing and instrumental music before Hari, with supreme devotion. Whoever recites or truly hears this sacred account, or witnesses the worship of Madhusūdana, the slayer of Mura, and gives with understanding, dwells in Indra’s world, honored by hosts of gods for a kalpa. Then, the king humbly asked, “O Lord, I wish to hear of the supreme glory of giving—that which is imperishable in the next world and honored by gods and sages alike.” The sage replied, “I shall describe the gift of Meru in ten ways, O best of sages. By the giving of these, a person attains worlds honored by the gods. The fruits gained here surpass even those attained by studying the Purāṇas and Vedas, performing sacrifices, or visiting sacred shrines. Therefore, I will explain the proper procedure for these symbolic mountains, in order: The first is the Mountain of Grain, the second is the Salt Mountain, the third is the Mountain of Jaggery, the fourth is the Mountain of Gold, the fifth is the Mountain of Sesame, and the sixth is the Mountain of Cotton. The seventh is the Mountain of Ghee, the eighth is the Mountain of Jewels, the ninth is the Mountain of Silver, and the tenth is the Mountain of Sugar. Hear now the method for these offerings, O king. At the solstices, equinoxes, auspicious occasions, during eclipses, or at the end of the day; on the third day of the bright fortnight, during a lunar eclipse, at the waning of the moon, at weddings, festivals, sacrifices, or again on the twelfth day; on the fifteenth day of the bright fortnight, or under an auspicious constellation—on all these occasions, one who knows the procedure should give the Mountains beginning with Grain, according to scripture. At a sacred ford, a temple, a cowshed, or in the courtyard of one’s home, one should, with devotion, construct a square pavilion facing north, sloping eastward or toward water, and also facing east as prescribed. On ground purified with cow dung, kuśa grass should be spread, and in the midst of that, the mountain is to be made, furnished with smaller subsidiary hills. The best mountain is made with a thousand measures of grain, the middle with five hundred, and the smallest with three hundred. The symbolic Meru should be constructed of great rice, with three golden trees in the center. On the east side, it should be adorned with pearls and diamonds, and for the sacrifice, with hessonite and topaz. On the west, decorate with yellow and blue gems; on the north, with beryl, lotus gems, and pieces of sandalwood, all encircled by coral vines and a base of mother-of-pearl. At the summit, place golden images of Brahmā, Viṣṇu, the Blessed Lord Śiva, and the Sun, without envy, and again by many groups of twice-born priests. There should be four silver peaks, and silver at the sides as well. The caves should be covered with sugarcane, and streams of ghee and water should flow in the cardinal directions. A row of white garments should be placed on the east, yellow on the south, variegated on the west, and red on the north, like a line of clouds. Eight silver figures, led by Indra, should be placed in order as lords of the worlds. All around, arrange various fruits, delightful garlands, and fragrant unguents. Above, set a canopy of five colors, adorned with unwithered flowers and white, crowning the excellent celestial mountain and its subsidiary peaks. In the fourth part, in all four directions, arrange mountains rich in flowers and fragrant unguents. On the east, create Mandara, resplendent with gold, adorned with flowers, garments, and fragrant ointments, a lake of milk tinged with red, and a shining forest of silver, all constructed with skill. To the south, establish Gandhamadana, made of wheat, adorned with polished vessels, together with a golden sacrificial vessel filled with ghee, joined with garments and a silver forest. Thus, by these sacred gifts and rituals, the devotee attains prosperity in this world and the highest bliss in the next, honored by gods and sages alike.