The most pure and excellent water descended, sanctifying the gods, beginning with Brahma himself. Attended by true sages, this sacred water fell upon the lofty summit of Mount Meru. Overcome with joy, the sages and Manus praised the Lord in exultation. With deep reverence, they offered their homage: “Homage to you, whose soul is Brahman, whose mind delights in Brahman, whose actions are unimpeded. Homage to you, the soul of all, the very form of the universe, beyond all measure. Homage to you, whose head and movement are everywhere, pervading all existence.” Having granted fearlessness to all, the eternal Lord of the gods rejoiced. He bestowed that divine water to the gatekeeper, surrendering himself to the devotion of his devotee. Yet, amidst the awe, a question arose: “What food shall we prepare in this place, filled with the dreadful fear of serpents?” For, whatever is given to the unworthy becomes a terrible means of enjoyment, and all such enjoyment leads to a fall into the lower worlds. Having granted safety to all the gods, the Lord restored them to their heavenly abodes. Praised in song by the Gandharvas, he once again assumed the form of a dwarf. With smiling faces, all bowed to the Supreme Person. Then, deluding the entire world, he retired to the forest for austerity. It is said that by merely remembering her—presumably the divine consort—one is freed from all sins. At a temple or upon a riverbank, such remembrance bestows the merit of an Ashvamedha sacrifice. Now, the dialogue turns to the giving of gifts. “Brother, tell me,” comes the inquiry, “what are the characteristics of a proper recipient for gifts?” The answer is clear: Gifts should be given to those who desire the endless fruit that comes from giving. A Kshatriya or a merchant, however, should never accept gifts. A gift to one who has abandoned his own duty, or to an astrologer, or to one unfit to perform sacrifices, yields no fruit. So too, a gift to one who sells righteousness, to one who harms others, or even to one’s own servant in such a condition, becomes fruitless. Gifts given to those who eat forbidden food, or who partake of food from a funeral offering, or who are corrupted by wrongful acceptance, are also fruitless. Even if the recipient eats immediately after receiving, or if he is a bald man or a hunchback, or one conquered by women, exceedingly wicked, a thief, or a slanderer—all these render the gift fruitless. O Nārada, a gift should be given with care and effort, especially to one devoted to good deeds. The highest form of giving is a gift that is requested by a worthy person. A gift given to a worthy recipient out of personal desire is considered middling. Likewise, a gift given in anger, without faith, or to an unworthy person is also middling. 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 is said to occur in three ways. Remember, O brāhmaṇa, that wealth is the fruit of dharma, and dharma brings satisfaction to Mādhava, the Lord himself.