Hear now the sacred narrative of supreme gifts and their consequences, as revealed in the ancient discourse. Among all offerings, three are declared to be the most exalted: the gift of cows, the gift of land, and the gift of Sarasvati—knowledge itself. These three, through the acts of recitation, sowing, and milking, have the power to raise souls from the depths of hell. The learned Brahmins proclaim that these gifts shield one from misfortune. It is said that those who give clothing will themselves remain clothed, while those who withhold clothing will find themselves naked. Similarly, those who offer food will journey forth satisfied, but those who deny food to others will depart hungry. All ancestors, fearful of the torments of hell, yearn for such sustenance and generosity from their descendants. A son who travels to Gaya and performs the sacred rites there becomes the savior of his ancestors. Thus, many sons are desired, for if even one reaches Gaya, the whole lineage is uplifted. One may also perform the Ashvamedha sacrifice or release a blue bull as an offering. The bull may be red, or pale at the tip of its tail; a white bull with hooves and horns is known as blue, and the blue bull with a pale tail tip is said to draw up water. By such a bull, the ancestors are satisfied for sixty thousand years, and whatever mud clings to its horn, the family of the giver is elevated. The ancestors of such a person partake in the radiant world of Soma, just as did the noble kings Dilīpa, Nṛga, and Nahuṣa. Yet, for other kings, this state is unattainable. Many kings, including Sagara and others, have given away the earth, and whenever the earth is given, the fruit of that act belongs to the current owner—whether he be a slayer of a Brahmin, a woman, a child, or one who has fallen from grace. One who seizes land, whether it was given by himself or by another, commits a sin equal to the slaughter of a hundred thousand cows. Such a person becomes a worm in excrement, suffering alongside his ancestors, but the giver of land dwells in heaven for sixty thousand years. Both the one who strikes to take land and the one who consents to it will endure hell for as long. Apart from the giver and the receiver of land, no other bears the merit or sin of the act; they remain in their respective states, above or below, until the dissolution of creation. Gold is the first offspring of Agni, earth of Viṣṇu, and cows are the daughters of the Sun. Whoever gives gold, a cow, or land attains endless reward. Both the giver and the receiver of land perform virtuous deeds and are destined for heaven. But if land is unjustly taken or carried off, those who take and those who cause it to be taken destroy the seventh generation of their family. One who, out of ignorance and darkness, seizes and holds land is bound by Varuṇa’s nooses and is reborn among animals. The tears of those wronged by such acts scatter the gifts of the offender, and when a Brahmin’s field is taken, three generations are destroyed. Not even a thousand wells or ponds, a hundred horse sacrifices, or the gift of ten million cows can purify the taker of land. All merit—whether from giving, penance, or the study of dharma—is destroyed by seizing even half a finger’s breadth of another’s boundary. Whoever oppresses a cow’s ford, a village road, a cremation ground, or a village itself will remain in hell until the world’s end. By speaking falsehood for the sake of five maidens, one kills ten; for cows, a hundred; for horses, a thousand; for a man, a thousand. But by lying for the sake of gold, one destroys both the born and the unborn; by lying for the sake of land, one destroys all—therefore, never speak falsehood regarding land. One should not covet brahminical wealth, even in the face of death. What is burned by fire may regrow, but what is destroyed by a Brahmin’s curse is lost forever. Things scorched by the sun may recover; those killed by royal punishment may revive; but those struck down by a Brahmin’s curse are truly destroyed. Limbs nourished by ill-gotten brahminical wealth decay, just as sand is scattered by heat. A man who takes brahminical wealth is consigned to Raurava, the dreadful hell. Poison is called poison, but brahminical wealth is the real poison, for poison kills one, but brahminical wealth destroys sons and grandsons. Iron and stone can be neutralized, but not this poison. Who in the three worlds can neutralize the effects of brahminical wealth? The happiness gained from it, and the pleasure from divine wealth, only lead to the destruction of one’s family and oneself. Brahminical wealth, the killing of a Brahmin, and the wealth of the poor are all ruinous. Gold belonging to a teacher or friend, even if in heaven, brings harm. O Indra, gifts to the learned, the noble, or the poor; to one who is content, humble, and possesses his own wealth; to one devoted to Vedic study, austerity, knowledge, and self-control—what is given to such a person is imperishable, just as milk, curds, ghee, or honey placed in a clean vessel remains pure. If the vessel is weak, the contents may break it, but the vessel itself is not destroyed. In the same way, land, gold, cloth, food, earth, and sesame—if received by an unlearned person—become as ashes, like wood consumed by fire. But one who builds a new pond or restores an old one raises his entire lineage and is honored in heaven. Ponds, wells, tanks, and gardens, when restored and maintained, yield fruit as precious as pearls. O Indra, water available in the hot season brings great merit. Such a person never faces hardship, danger, or difficulty. Even water that remains for a single day on earth saves seven generations of his family and seven generations more. And, by giving the gift of a lamp, a man becomes radiant. Thus is the greatness of gifts, the power of truth, and the sanctity of what is given and received, as revealed by the wise and preserved in the eternal tradition.