O wise Nārada, listen closely as the teachings unfold. It is said that a gift given to a bald man or a hunchback yields no fruit, nor does a gift bestowed upon one conquered by women or who is exceedingly wicked. Similarly, gifts given to a thief or a slanderer are fruitless. Yet, O Nārada, a gift should be given with effort, especially to one devoted to good deeds. When a worthy person requests a gift, that act of giving is regarded as the highest form. A gift offered to a worthy recipient out of desire is considered middling, as is a gift given 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. Remember, wealth is the fruit of dharma, and dharma brings satisfaction to Mādhava. Consider the trees, which serve others through their roots and fruits. In contrast, mortals who do not serve others, whether by body or by wealth, fail to follow this noble path. Now, Nārada, listen attentively to an ancient story, for I will recount the greatness of the Ganges, which destroys all sins. There was a king named Bhagīratha, descended from Sagara. He was ever devoted to all dharmas, truthful in resolve, and possessed of great energy. In steadfastness, he was like the Himalayas, and in righteousness, equal to Dharma himself. Endowed with every prosperity, he brought joy to all, O sage. Valiant and a treasury of virtues, he was friendly, compassionate, and wise. One day, O best of twice-born, the King of Dharma came to see him. Dharma, pleased, addressed him according to the procedure prescribed in the scriptures, saying, “The King of Dharma, having heard of your fame, has now come to see you. The gods, sages, and lovers of noble qualities also wish to behold you. Here, the virtuous and the deities constantly dwell. Such benefit to all beings is rare, even for those like me.” 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, “Listen with devotion, for I will explain righteousness and unrighteousness. The torments described are countless and terrifying to behold. Therefore, I will briefly explain to you the nature of righteousness and unrighteousness. What is given by those who know the Self becomes imperishable. Hear the merit gained by one who, after giving, ensures it is properly used. Such a person, entering the abode of Vishnu, delights there for an entire age. Even the Creator does not count the fruits of actions performed in the manner of Brahma. Who is capable of describing the merit of one who gives life? He is protected at all sacred places; by that, all austerities are accomplished. He too attains that result; what need is there for many words? Even one who lives a hundred years cannot recount the number of those merits.” Thus, the story and the teachings flow together, illuminating the path of righteousness and the greatness of giving, as told by the wise.