O revered sage, listen attentively as the teachings unfold regarding the nature of giving and its profound consequences. It is said that a gift bestowed upon one who has abandoned his own duty yields no fruit; similarly, a gift given to an astrologer is rendered fruitless. If one offers a gift to a person unfit to perform sacrifices, it too becomes barren. A gift to one who sells righteousness, O Brahmin, is likewise fruitless, as is a gift to one who harms others—even if he serves the giver. A gift given to someone who consumes forbidden food holds no reward, nor does a gift to one who eats food from funeral offerings. When a person is corrupted by wrongful acceptance, any gift to him loses its merit. Even a gift to one who eats immediately after receiving is deprived of its virtue. Gifts given to a bald man or a hunchback are also fruitless, as are those presented to individuals conquered by women or who are exceedingly wicked. Likewise, gifts to thieves or slanderers bear no fruit. O Nārada, it is taught that a gift should be made with effort, especially to those devoted to good deeds. When a worthy person requests a gift, that act is considered the highest form of giving. A gift given to a worthy recipient out of personal desire is regarded as middling, and so too is a gift offered in anger, without faith, or to an unworthy person. The best among the knowers of the Veda declare that the highest gift is that made for the sake of pleasing Hari. The loss of gifts, enjoyment, and wealth occurs in three ways, O brāhmaṇa. Know that wealth is the fruit of dharma, and dharma brings satisfaction to Mādhava. Consider the trees, which serve others through their roots and fruits. Yet, mortals who do not serve others—whether by their bodies or their wealth—fail in this duty. Now, Nārada, listen as I recount an ancient story, illustrating the greatness of the Ganges, which destroys all sins. There was once a king named Bhagīratha, descended from the noble Sagara. He was ever devoted to all dharmas, truthful in resolve, and possessed of immense energy. In steadfastness, he was as firm as the Himalayas; in righteousness, he equaled Dharma himself. Endowed with every prosperity, he brought joy to all, O sage. Valiant and a treasury of virtues, Bhagīratha was friendly, compassionate, and wise. O best of twice-born, it happened that the King of Dharma came to see him. Dharma, pleased, addressed him in the manner prescribed by the scriptures. The King of Dharma, having heard of Bhagīratha’s fame, had come to witness his greatness. The gods, sages, and lovers of noble qualities also wished to see him, for in his realm, the virtuous and the deities constantly dwelled. Such benefit to all beings is rare, even for those like Dharma himself. With humility and delight, Bhagīratha spoke gentle words, filled with the highest compassion. He asked, “Please tell me this: how many torments have been described, and for whom are they declared? O greatly fortunate one, you should tell me all this in detail.” Dharma replied, “I will truly explain righteousness and unrighteousness—listen with devotion.