O noble king, listen to the wondrous merits that arise from acts of giving and devotion. When a man gives the gift of knowledge, he attains union with Mādhava, the Supreme Lord. Indeed, the act of donating cows—whether for sacred recitation, riding, or milking—has the power to lift one from the torments of hell. Once more, the gift of knowledge leads one to union with Viṣṇu, O best of kings. Among all gifts, the offering of a Śālagrāma stone is proclaimed as supremely great. The reward gained by giving ten million universes pales in comparison, for the fruit of gifting a Śālagrāma stone is twice as abundant. Whoever gives a gift from his own house, O Lord, earns merit. If one gives a golden vessel adorned with jewels, the reward is even greater. By giving a ruby, a man attains the highest liberation; by giving coral, he ascends to heaven; and by offering pearls, he reaches the realm of Rudra. The gift of beryl or red gems also bestows the reward of attaining Rudra’s realm. A donor of horses gains their company for a long time, O king. By giving a vehicle, one mounts a heavenly chariot and goes to heaven. If one gives grass to cows, he too attains Rudra’s realm. Those who are devoted to the conduct of their own āśrama, intent on the welfare of all beings, who instruct others without passion or envy, delight in the company of the virtuous, and are ever engaged in noble deeds—they are always devoted to the welfare of Brāhmaṇas and cows. Such people have mastered their senses and food, are patient with cows, possess good character, serve the sacred fire, and attend to their teachers. They are steadfast in worshipping the gods and dedicated to the name of Hari. O best of kings, when one burns the body of a Brāhmaṇa who has no protector, using leaves, flowers, fruits, or even water, the hosts of Apsarases and Gandharvas praise them, and they ascend to the celestial chariot. Even the simplest acts of worship yield profound rewards. By bathing the liṅga with just a handful of water, or by offering flowers to the liṅga without formal ritual, or by honoring it with food, offerings, or fruits, even when ritual is absent, or by worshipping Viṣṇu without formal ritual, O descendant of Karvaṃśa, one earns merit. He who sweeps the temple of the deity, repairs a broken crystal liṅga, offers even a piece of cowhide in the temple, sprinkles the temple floor with fragrant water, plasters the temple with clay or metallic substances, or covers the temple with powdered stone—all these acts are meritorious, O king. Lighting a lamp in a temple, kindling an unbroken lamp for Viṣṇu or for Śaṅkara, bowing before Śaṅkara or Viṣṇu during worship, or making even one circumambulation of the Goddess or the Sun—all these acts bring immense rewards. Having performed such deeds, one reaches the divine abode and rejoices there for two hundred thousand years. For each step taken in circumambulation, it is as if one has performed an Aśvamedha sacrifice, O king. Thus, O ruler, the fruits of devotion and giving are vast and wondrous, leading the soul ever closer to the divine.