In ancient times, a sacred ritual was prescribed for those who sought to honor Lakṣmī, the goddess of prosperity. The ritual began with the creation of cows, each adorned with golden ornaments upon their horns and silver embellishments on their hooves. These cows were further enriched with various fruits, and their nostrils were made fragrant, like delicate perfume boxes. Once the cows were thus fashioned, the devotee would worship them with incense and lamps, invoking Lakṣmī, who resides among all beings and dwells with the gods. Prayers were offered for the goddess to remove all sins, acknowledging her manifold presence: as the cow, as Lakṣmī on Viṣṇu’s chest, as Svāhā in the fire, and as the power behind the moon, sun, Indra, and Śakti. The wish-granting cow was beseeched to grant prosperity, for she is Svadhā to the ancestors and Svāhā to the sacrificial beings. Recognizing the cow’s power to remove all sins, the devotee, after invoking her, would present the cow to a brāhmaṇa. This was the prescribed procedure for all cows, and now the ten special cows that destroy sin were revealed. Their forms and names were described to the king: the first was the jaggery cow, followed by the ghee cow. Next came the sesame cow, then the water cow, the milk cow, and the honey cow. The seventh was the sugar cow, the eighth made of curds, the ninth was the juice cow, and the tenth was the cow of nature itself. For the juice cows, pots were used, while the others were fashioned from their respective substances. Some even desired a cow made entirely of gold. The great sages had prescribed that these cows be adorned with fresh butter, oils, and other auspicious items, using proper implements. Accompanied by mantras and ritual invocation, these cows were to be given at festivals, especially during śrāddha ceremonies, bestowing both enjoyment and liberation. All these procedures, especially those connected with the jaggery cow, were explained, for they grant the full fruit of sacrifice, remove all sins, and bring auspiciousness. Among vows, the Viśoka Dvādaśī was declared supreme, with the jaggery cow especially praised as part of this observance. On auspicious occasions—solstices, equinoxes, planetary conjunctions, eclipses, and other sacred moments—offerings of jaggery and cows were to be given. The Viśoka Dvādaśī itself was said to destroy all sins and bring joy, and whoever observed it would attain Viṣṇu’s supreme abode. In this world, such a devotee would gain good fortune, long life, and health; and at death, would reach the Vaiṣṇava city and remember Hari. For nine thousand eight hundred and eighteen cycles, the knower of dharma would not suffer sorrow, pain, or misfortune. Women who performed the Viśoka Dvādaśī, devoted to dance and song, would also attain these results, witnessing endless music, dance, and worship before Hari, Madhusudana, Mura, and Naraka. Bhīṣma, the wise, then asked to hear of the supreme greatness of giving, that which is imperishable in the highest worlds and honored by gods and sages. He was told of the tenfold gift of Meru, the giving of mountains, which grants the worlds revered by the gods, as described in the Purāṇas, Vedas, sacrifices, and temples. Such fruits could not be gained merely by study or ritual, so the giving of mountains was explained in order. The first was the mountain of grain, followed by the mountain of salt, then the mountain of jaggery, and the mountain of gold. Next came the mountain of sesame, then the mountain of cotton, the mountain of ghee, the mountain of gems, the mountain of silver, and finally, the mountain of sugar. Their proper procedures were to be described in sequence. These mountains should be given on solstices, equinoxes, planetary conjunctions, at the end of the day, on the third day of the bright fortnight, during eclipses, and at other prescribed times. Weddings, festivals, sacrifices, the twelfth day, the fifteenth day of the bright fortnight, or on auspicious stars were also suitable, according to the rules. Mountains of grain and other gifts were to be given at Kārtikī, at Jyeṣṭha Puṣkara, at sacred places, temples, cow pens, or in the courtyard of one’s home. A pavilion should be constructed with devotion, four-sided and facing northeast, sloping towards the east or north, auspicious, or facing east as prescribed. On earth smeared with cow dung and spread with kuśa grass, the mountain should be made in the center with a support, accompanied by other mountains. With a thousand measures of grain, the mountain was supreme; with five hundred, it was middling; and with three hundred, it was the lowest. Mount Meru was to be made of great rice, adorned in the middle with three golden trees, its summit established with a cloth, and consecrated by the foremost twice-born. Four silver peaks and base regions made of silver were to be added. The eastern side was to be adorned with pearls and diamonds, the southern with garnets and rubies, the west with yellow sapphires and blue gems, and the north with lapis lazuli and chrysoberyl. The mountain was to be surrounded by sandalwood, coral, creepers, and abundant pearls. Brahma, Viṣṇu, Śiva, and the sun god were to be placed upon the mountain, all fashioned from gold. A cave enclosed by sugarcane stalks was to be made, with streams of ghee and water flowing in each direction. In the east, garments white as clouds were to be placed; in the south, yellow; in the west, variegated; and in the north, red and dense like clouds. Eight rulers of the worlds, beginning with Indra and made of silver, were to be established in order. Various forests, delightful garlands, and ointments were to be arranged all around. Above the mountain, a canopy of five colors, adorned with unfading flowers and white ornaments, was to be placed. Thus, the foremost celestial mountain was to be arranged, along with the supporting mountains of Meru, in proper order, completing the sacred ritual.