As the sacred discourse continued, the venerable sage addressed the assembly, saying, “Kadamba, kubjaka, and jātī—these flowers are always suitable for worship. Now, O best of sages, let us turn to the procedure for the jaggery-cow, a rite of great merit. Tell me, of what form, with what mantra should it be given? Describe, I pray, the proper form and the result of the jaggery-cow ritual.” The sage replied, “Now I shall explain that which destroys all sins. First, on the ground, one should place a black antelope skin, four hands in length, with its neck oriented to the east. Upon a surface smeared with cow dung, spread darbha grass all around. Prepare a small goat skin and a calf as well. Then, fashion a cow facing east, made of clay or together with a calf—the best jaggery-cow should always weigh four measures. The calf should be made with one measure; if made with two, it is considered middling; with half a measure, it is lesser; and with a quarter measure, it is the least. According to the wealth of the household, the fourth part should contain a calf. Both cow and calf should be fashioned and clothed in fine white garments. Their ears should be shaped like conches, their feet like sugarcane, their eyes pure as pearls, adorned with white thread and white garlands, and covered with white blankets. Both should have coppery cheeks and backs, white chowrie-like hair, eyebrows like coral, and breasts made of fresh butter. Furnish them with a pair of golden eyes, pupils like blue sapphires, tails of fine cloth, forelegs like bronze—exceedingly beautiful and radiant. Adorn their horns with golden ornaments, their hooves rich with silver. Endow them with various fruits, and make their nostrils like fragrant boxes. Having thus fashioned them, one should worship with incense and lamps, invoking Lakṣmī, who abides among all beings and dwells among the gods. Pray, ‘May that goddess, in the form of a cow, remove my sin—Lakṣmī who resides on Viṣṇu's chest, Svāhā, and she who is in the fire. She who is the power of the moon, sun, Indra, and Śakti—may that wish-granting cow be mine. You are Svadhā for the ancestors, Svāhā for those who partake of sacrifice. The cow removes all sins; therefore, grant me prosperity.’ Having thus invoked her, one should present that cow to a brāhmaṇa. This is the procedure for all cows, as recited. Now, let me tell you of the ten cows that destroy sin. I will describe their forms and names, O king: the first is called the jaggery cow, the second the ghee cow, the third the sesame cow, the fourth is named water, the fifth is the milk cow, the next is the honey cow. The seventh is the sugar cow, the eighth is made of curds, the ninth is the juice cow, and the tenth is by nature itself. The pots are for the juice cows, and the others are of their own substances. Some here desire a golden cow. With fresh butter, oils, and other things, the great sages have prescribed this procedure; these are considered the proper implements. Accompanied by mantras and proper invocation, always at each festival—as at a śrāddha—they should be given, bestowing both enjoyment and liberation. In connection with the jaggery cow, all these have been explained by me; they bestow the full fruit of sacrifice, remove all sins, and are auspicious. Among vows, the Viśoka Dvādaśī vow is supreme, and as a part of that, the jaggery cow is especially praised here. On the auspicious solstice, equinox, and again at planetary conjunctions, offerings such as jaggery and cows should be given during eclipses and similar sacred occasions. This Viśoka Dvādaśī is auspicious, removes all sins, and brings joy; whoever observes it attains the supreme abode of Viṣṇu. In this world, one gains good fortune, long life, and health; at death, he attains the Vaiṣṇava city and remembers Hari. For nine thousand eight hundred and eighteen cycles, O king, the knower of dharma does not experience sorrow, suffering, or misfortune. If a woman performs this Viśoka Dvādaśī, always devoted to dance and song, she too attains that result, for she witnesses the endless dance, song, and music before Hari, or the worship of Madhusudana, Mura, and Naraka, he who grants wisdom to people in Indra's realm. Bhīṣma then said, “O Lord, I wish to hear the supreme greatness of giving—that which is imperishable in the highest world, honored by gods and sages.” The sage replied, “I will describe the tenfold gift of Meru, O best of kings. By giving it, one attains the worlds revered by the gods, as spoken in the Purāṇas, Vedas, sacrifices, and temples. That fruit is not obtained by study or ritual here; therefore, I will explain the giving of mountains in order. The first is the mountain of grain, the second is the mountain of salt, the third is the mountain of jaggery, the fourth is the mountain of gold. The fifth is the mountain of sesame, the sixth is the mountain of cotton, the seventh is the mountain of ghee, the eighth is the mountain of gems. The ninth is the mountain of silver, and the tenth is the mountain of sugar. I will describe their proper procedures in sequence. On the solstice, equinox, planetary conjunction, at the end of the day, on the third day of the bright fortnight, during an eclipse, and at the prescribed time; during weddings, festivals, sacrifices, on the twelfth day, or again on the fifteenth day of the bright fortnight, or on an auspicious star, according to the rules. Mountains of grain and others should be given at Kārtikī, at Jyeṣṭha Puṣkara, at sacred places, temples, cow pens, or in the courtyard of a house.” Thus, the sage revealed the sacred procedures and forms for the jaggery-cow and the tenfold gifts, their auspicious occasions, and their immense merit, guiding all who seek prosperity, liberation, and the supreme abode.