The great sages, in their wisdom, have prescribed the proper means and implements for sacred offerings: fresh butter, oils, and other pure substances are to be used, for these are considered most fitting. Such offerings are always to be accompanied by mantras and proper invocation, especially at each festival and during the performance of śrāddha rites, for when given in this manner, they bestow both enjoyment and liberation upon the giver. In connection with the sacred rite of the jaggery cow, all these procedures have been explained, for they grant the full fruits of sacrifice, remove all sins, and bring auspiciousness. Among all vows, the Viśoka Dvādaśī vow shines supreme; as part of this vow, the offering of the jaggery cow is especially praised. At auspicious times—the solstice, the equinox, and significant planetary conjunctions, as well as during eclipses and other sacred occasions—one should give offerings such as jaggery and cows. The observance of Viśoka Dvādaśī is highly meritorious: it is auspicious, removes all sins, and brings joy. Whoever observes this vow attains the supreme abode of Viṣṇu. In this very life, the devotee gains good fortune, long life, and health; and at death, he attains the Vaiṣṇava city, remembering Hari. For nine thousand eight hundred and eighteen cycles, O king, the knower of dharma who observes this vow is untouched by sorrow, suffering, or misfortune. If a woman, devoted to dance and song, performs the Viśoka Dvādaśī, she too attains these results. She beholds the endless dance, song, and music before Hari, or the worship of Madhusudana, Mura, and Naraka. At this point, Bhīṣma, who grants wisdom even among the gods, spoke: “O Lord, I wish to hear of the supreme greatness of giving.” The Lord replied, “That which is imperishable in the highest worlds, honored by gods and sages, I will now describe to you—the tenfold gift of Meru, O best of kings. By giving these gifts, one attains worlds revered by the gods, as declared in the Purāṇas, Vedas, sacrifices, and temples. The fruit of these gifts cannot be obtained merely by study or ritual; therefore, listen as I 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, and 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. These mountains should be given at auspicious times: the solstice, equinox, planetary conjunction, at the end of the day, on the third day of the bright fortnight, during an eclipse, or at the prescribed hour. Also, during weddings, festivals, sacrifices, on the twelfth day, or the fifteenth day of the bright fortnight, or under an auspicious star, according to the rules. Such mountains of grain and other substances should be given at Kārtikī, at Jyeṣṭha Puṣkara, at holy places, temples, cow pens, or even in the courtyard of one’s house. With devotion, one should construct a pavilion, four-sided and facing northeast, sloping towards the east or north, auspicious and in accordance with the prescribed directions. On earth purified with cow dung, spread kuśa grass, and in the center, create a mountain with a sturdy support, surrounded by the other mountains. Using a thousand measures of grain, the mountain becomes supreme; with five hundred it is middling, and with three hundred it is the lowest. Mount Meru itself should be made of fine rice, and in its midst, three golden trees should be set. Its summit should be draped with a cloth and consecrated by the foremost twice-born. Four silver peaks are to be placed, and the base regions likewise made of silver. The eastern side should be adorned with pearls and diamonds, the southern with garnets and rubies. On the west, decorate with yellow sapphires and blue gems; on the north, with lapis lazuli and chrysoberyl. All around, let there be sandalwood pieces, coral, creepers, and abundant pearls. Then, represent Brahma, Viṣṇu, the blessed Shiva, and the sun god, all fashioned from gold, and place them there. Create a cave enclosed by sugarcane stalks, with streams of ghee and water flowing in all directions. In the east, garments should be white like clouds; in the south, yellow; in the west, variegated; and in the north, red and dense like clouds. The eight rulers of the worlds, beginning with Indra and made of silver, should be established in order. Place various forests all around, adorned with garlands and fragrant ointments. Above, arrange a canopy of five colors, adorned with unfading flowers and white ornaments. Thus, let the foremost celestial mountain be arranged, along with the supporting mountains of Meru, in proper order. In each quarter, arrange abundant flowers and ointments; in the east, place Mandara mountain, adorned with many fruits and shining with golden splendor. In the south, establish Gandhamadana, made of wheat and polished bamboo, adorned with a golden sacrificial vessel, a bowl filled with ghee, cloth, and silver forests. In the west, place Tilachala mountain, with many fragrant flowers, golden pipal trees, and golden swans, made with a silver flower forest, cloth, and in front, a lake of curd and cold water. In the north, set a great mountain with a fine side, made of lentils and cloth, adorned with flowers and crowned with a golden banyan tree and a golden banner. There should be a forest of honey and auspicious waters, also made of silver, and a shining canopy above. A sacrifice should be performed by four Brahmins, learned in the Vedas and Purāṇas, gentle and blameless in conduct. In the east, after arranging the hand, a fire pit should be prepared with sesame, barley, ghee, sacred sticks, and grass. At night, a vigil should be held with songs and recitations. Now, I will explain the invocation of the mountain peaks. “O mountain of the immortals, repository of all the divine hosts, quickly destroy all that is opposed in our homes; grant safety, establish supreme peace, and be worshipped by me with utmost devotion. You alone are the blessed Lord—Brahma, Viṣṇu, the sun—the eternal seed, both manifest and unmanifest; therefore, protect me. Because you are the abode of the guardians of the worlds and the universal form, of Rudra, Aditya, and the Vasus, grant me peace. Because your head is never empty of immortals and women, lift me from the ocean of suffering and worldly existence.” Thus, the supreme procedure and greatness of these offerings and the giving of the mountains is revealed, for the benefit and ultimate liberation of all who hear and follow with faith.