Bhīṣma, the revered elder and sage, addressed the Lord with a heartfelt request: “O Lord, I wish to hear of the supreme greatness of giving.” The Lord, who grants wisdom to those in Indra’s realm, responded warmly, promising to reveal the imperishable merit of giving, honored by gods and sages. “O best of kings,” he said, “I will describe to you the tenfold gift of Meru, which leads one to the highest worlds, revered by the gods, as spoken of in the Purāṇas, Vedas, sacrifices, and temples.” He explained that the fruits of such giving cannot be gained merely by study or ritual; therefore, he would elucidate the proper order of giving mountains. The first mountain is of grain, the second of salt, the third of jaggery, and the fourth of gold. The fifth is of sesame seeds, the sixth of cotton, the seventh of ghee, the eighth of gems. The ninth is of silver, and the tenth is of sugar. Each has its own proper procedures, which would be described in sequence. The Lord spoke of auspicious times for these offerings: during solstices, equinoxes, planetary conjunctions, at the end of the day, on the third day of the bright fortnight, during eclipses, and at prescribed moments. They may also be given during weddings, festivals, sacrifices, on the twelfth or fifteenth day of the bright fortnight, or when auspicious stars shine, all according to the sacred rules. The mountains of grain and other gifts should be given during the Kārtikī festival, at Jyeṣṭha Puṣkara, or at sacred places, temples, cow pens, or even in the courtyard of a house. With devotion, one should construct a pavilion: four-sided, facing north-east, sloping east or north, auspicious, or facing east as prescribed. The ground should be smeared with cow dung and kuśa grass spread upon it. In the center, a mountain is to be made, supported and surrounded by the other mountains. The mountain of grain is supreme when made with a thousand measures, middling with five hundred, and lowest with three hundred. Mount Meru itself should be fashioned from great rice, adorned in the middle with three golden trees. Its summit should be crowned with a cloth, and established by the foremost twice-born. Four silver peaks should be placed, with the base regions also made of silver. The eastern side is to be adorned with pearls and diamonds; the southern with garnets and rubies; the western with yellow sapphires and blue gems; and the northern with lapis lazuli and chrysoberyl. All around, sandalwood pieces, coral, creepers, and abundant pearls should be arranged. Next, images of Brahma, Vishnu, the blessed Shiva, and the sun god, all fashioned in gold, are to be placed. A cave enclosed by sugarcane stalks is added, with streams of ghee and water flowing in the directions. In the east, garments white as clouds; 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, are established in order. Various forests are placed all around, with delightful garlands and fragrant ointments. Above, a canopy of five colors, adorned with unfading flowers and white ornaments, is arranged. Thus, the foremost celestial mountain is prepared, along with the supporting mountains of Meru, in proper order. In the fourth part, in every direction, abundant flowers and ointments are arranged. In the east, Mandara mountain is placed, adorned with many fruits and shining with golden splendor. In the south, Gandhamadana is established, made of wheat and polished bamboo, adorned with a golden sacrificial vessel, a bowl filled with ghee, cloth, and silver forests. In the west, Tilachala mountain is made with many fragrant flowers, golden pipal trees, and golden swans; a silver flower forest and cloth are added, and in front, a lake of curd and cold water. In the north, a great mountain is fashioned with a fine side, made of lentils and cloth, adorned with flowers and crowned with a golden banyan tree, shining with a golden banner. A forest of honey and auspicious waters, made of silver and furnished with a shining canopy, completes the arrangement. A sacrifice is then 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 is made with sesame, barley, ghee, sacred sticks, and grass. At night, a vigil is held with songs and recitations, and the invocation of the mountain peaks is explained. The devotee prays: “O mountain of the immortals, repository of all divine hosts, quickly destroy what 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, Vishnu, 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.” Having thus worshipped Mount Meru, Mandara is also honored: “For you, O mountain, shine because of Chaitraratha and Bhadrashva. Mandara, you are resplendent; quickly become a source of satisfaction. And you, Gandhamadana, adorned with the crest-jewel on Jambudvipa, possess the splendor of the hosts of Gandharvas; may my fame be firm. You, Ketumala, with the radiant Vaibhraja forest, are adorned with golden rocks; may my prosperity be unwavering. And you, Supārśva, ever sovereign with the northern Kurus and the Savitra forest, may my fortune never decline.” Having addressed all the mountains, at the pure dawn, after bathing, the best among the middle mountains should be given to the teacher, and the Viṣkambha mountains to the priests in order. Twenty-four cows should be given, or ten, according to one’s ability; seven or eight, or five if unable. Even a single cow, tawny or yielding milk, should be given to the teacher. This is declared as the rule for all the mountains. The fire offering on all the mountains should be performed with one’s own mantra. Fasting is to be observed; if unable, night-meals are permitted. The Lord then invites the king to hear the procedures for all the mountains in order, the mantras to be used in the offerings, and the fruits gained from giving on the mountains. Thus, the supreme greatness of giving is revealed, in its sacred order and splendor, promising the highest worlds and blessings to those who give with devotion and proper observance.