All that is enjoyed in the world, if sought without discernment, leads only to the fruit of a fall to the lower realms. Yet, after ensuring the safety of all the gods, the Supreme Person granted them heaven, restoring harmony. Praised in song by the Gandharvas, he once more took on the form of a dwarf, and the celestial beings, their faces radiant with smiles, bowed reverently before him. Then, deluding the entire world, the Supreme Person withdrew to the forest, seeking solitude for austerity. Such is the power of his consort that by merely remembering her, one is freed from all sins. At her temple or upon the riverbank, the rewards are as great as those of the Ashvamedha sacrifice. At this juncture, a question arises: “Brother, tell me the characteristics of a proper recipient for gifts.” To those who desire the endless fruits of giving, gifts must be bestowed upon the worthy. However, Kshatriyas and merchants should never accept gifts. If a gift is given to one who has abandoned their own duty, it bears no fruit. Likewise, gifts to astrologers, to those unfit for sacrifice, or to those who sell righteousness, are fruitless. Gifts given to those who harm others, even if they are servants, or to those who eat forbidden food or food from funeral offerings, also yield no reward. Gifts bestowed upon those corrupted by wrongful acceptance or those who eat immediately after receiving are similarly futile. Even gifts given to a bald man or a hunchback, to one conquered by women or exceedingly wicked, to a thief or a slanderer, all become fruitless. Yet, O Nārada, a gift should be given with effort to one devoted to good deeds. The highest form of giving is when a gift is requested by a worthy person. A gift given 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 those who know 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, but wealth is the fruit of dharma, and dharma brings satisfaction to Mādhava. Consider the trees: they serve others through their roots and fruits. Mortals who do not serve others, whether by body or by wealth, fail to follow this example. Let me share an ancient story, O Nārada; listen attentively. It concerns the greatness of the Ganges, which destroys all sins. There was once a king named Bhagīratha, descended from Sagara. Always devoted to every dharma, truthful in resolve, and possessed of great energy, he was steadfast as the Himalayas and righteous as Dharma himself. Endowed with every prosperity, he brought joy to all, O sage. Valiant, a treasury of virtues, friendly, compassionate, and wise—such was Bhagīratha. One day, O best of twice-born, the King of Dharma himself came to see him.