Those men and women who undertake this sacred act with devoted intent, their hearts filled with faith, find themselves freed from all sin and attain the eternal Brahman. As a result of their pious actions, diseases of the eyes that arise from the influence of past wrongdoings are destroyed, and all afflictions and illnesses vanish in an instant. Poverty no longer troubles them, sorrow departs, and there is no place for delusion or confusion in their lives. The goddess Lakshmi herself abides in their household, blessing it birth after birth, O Vaḍava. At another time, Mahadeva spoke of what transpired after the mighty Shatakratu had completed his acts of charity and paid all proper fees. Maghavan, his resolve firm, turned to his wise teacher Brihaspati with a question. "O venerable one," he asked, "what is that gift by which one may everywhere attain inexhaustible and supremely precious happiness? Please tell me, O great ascetic." Thus addressed by Indra, lord of the gods, Brihaspati, the wise priest, smiled and replied, "The gift of gold, the gift of cows, and the gift of land, O Vāsava—he who gives these is freed from all sins. When one gives the earth, it is as if gold, silver, cloth, jewels, and gems are given as well. And when land is given that has been plowed, sown with seeds, and covered in crops, the giver is honored in heaven for as long as the sun shines in the sky. "Whatever sins a person may have committed in the struggle for livelihood, even giving as much land as a cow's hide is enough to purify them. Here, a rod is measured as ten hands, thirty rods make a measure, and ten such measures equal a cow's hide—the sacred mark of a Brahma cow's hide. Where a thousand cows with their bulls stand unrestrained and calves are born to them, that is what tradition calls a cow's hide. "Such gifts should be made to Brahmins who are virtuous, devoted to austerity, and self-controlled. For as long as the earth is surrounded by the ocean, the rewards for the giver will be endless. Just as a drop of oil spreads when it falls on water, so does the merit of giving land spread from crop to crop. And just as seeds sown in the earth sprout and flourish, so do the desires of those who are accompanied by the merit of land-giving. "Those who give food are always happy; those who give clothes become beautiful; but the one who donates land becomes a universal benefactor. Just as a cow nourishes her calf with her milk, so, O thousand-eyed one, does the earth nourish the giver of land. The rewards are heavenly: conches, blessed seats, umbrellas, excellent horses, and noble elephants await the land-giver in heaven, O Purandara. "The sun, Varuna, Agni, Brahma, Soma, the sacred fire, and the blessed wielder of the trident—all rejoice in the giver of land. The ancestors clap in joy and praise, and the forefathers extol such a person, saying, 'One born in the family of a land-giver will become our protector.' Three supreme gifts are proclaimed: cows, earth, and Sarasvati. By milking, sowing, and recitation, these lift people from hell. "Such gifts rescue from misfortune, as learned Brahmins declare. Those who give clothes remain clothed, while those who do not give go naked. Those who give food depart this world satisfied, while those who do not give food remain hungry; all ancestors, fearful of hell, long for these gifts. "The son who goes to Gaya becomes our protector; many sons are desirable, if even one goes to Gaya. One may perform an Ashvamedha sacrifice or release a blue bull—the bull may be red, or pale at the tip of its tail. A white bull with hooves and horns is also called blue; the blue bull with a pale tail tip is the one who draws up water. By this act, the ancestors are satisfied for sixty thousand years, and whatever mud is on the bull’s horn, that much the family is uplifted. "The ancestors of such a person partake of the radiant world of Soma, just as did the great kings Dilīpa, Nṛga, and Nahuṣa. For other kings, none else attains this; yet the earth has been given by many, including Sagara and others. Whoever owns the earth at any time, to him belongs the fruit at that time, whether he be a slayer of a Brahmin, a woman, a child, or even one who has fallen from the path. "The sin of killing a hundred thousand cows is equal to that of seizing land, whether it was given by oneself or by another. Such a sinner becomes a worm in excrement and is cooked together with his ancestors, while the giver of land dwells in heaven for sixty thousand years. Both the one who strikes and the one who consents to land seizure will go to hell for that long; apart from the giver and the taker of land, none else bears the merit or the sin. "These two, the giver and the taker, remain above and below until the dissolution of creation. Gold is the first offspring of Agni, the earth is of Viṣṇu, and cows are the daughters of the Sun; whoever gives gold, a cow, or land attains endless reward. Both the one who gives and the one who receives land perform virtuous deeds and are destined for heaven. "But whoever unjustly takes or seizes land, and those who cause it to be taken, destroy the seventh generation of their family. He who, clouded by ignorance and darkness, seizes and holds land is bound by Varuṇa’s nooses and is reborn among animals. The gifts of such people are scattered by their own tears; when a Brahmin’s field is taken, three generations of that family are destroyed. "Not even by a thousand wells or ponds, a hundred horse sacrifices, or the gift of ten million cows is the taker of land purified." Thus, the blessings and consequences of giving, especially the gift of land, were revealed—exalting the giver to heaven, uplifting ancestors, and warning of the dire fate awaiting those who seize what is not rightfully theirs.