Listen, O wise ones, to the teachings of the ancient sages, for the results of merit and sin unfold according to the nature of one’s actions and the body through which they are performed. As substance and circumstance change, so too does merit increase, decrease, or even vanish. Understand well: unrighteousness, or adharma, is born of violence and leads to suffering, while righteousness, or dharma, is of the nature of happiness and brings joy as its fruit. Thus, by adharma, pain is attained, and by dharma, happiness is secured. It is said that suffering arises when one acts improperly, even with knowledge, and happiness comes from right conduct. Therefore, let all strive to acquire righteousness, for through dharma one gains both enjoyment in this world and the ultimate liberation. Consider the greatness of charity: if one supports a learned Brahmin with a family of four for a hundred years, such an act bestows the world of Brahma upon the giver. A thousand observances of the Cāndrāyaṇa vow are also known to grant the world of Brahma, but a Kṣatriya should establish the livelihood of a thousand families to reach this lofty realm. When gifts are given in honor of a deity, especially with the knowledge of ten thousand, the world of Brahma is attained; such offerings are said to bestow even the world of Indra. Know that whatever world is associated with the deity to whom a gift is offered, that world is attained by the giver, as declared by those learned in the Vedas. If one lacks wealth, purification should be sought through austerity. Through pilgrimage and penance, inexhaustible happiness is gained. Now, let us consider the righteous means of acquiring wealth. A Brahmin should seek wealth by pure means—by accepting gifts properly and by officiating at sacrifices, but never by begging or through excessive hardship. A Kṣatriya earns wealth through the strength of his arms, while a Vaiśya prospers by agriculture and cattle-rearing. All attain success by giving away righteously acquired wealth. Liberation arises from the attainment of knowledge, granted to all by the grace of the teacher. From liberation comes the realization of one’s true nature, and with it, supreme bliss. All this is made possible for people through association with the virtuous. Therefore, all wealth, grain, and such should be given by the householder. Whatever objects, fruits, or grains are available at any time should be offered to Brahmins by one who desires welfare. Water and food should always be given to relieve hunger and disease, as well as fields, grain, cooked food, and all four types of food. For as long as the food given is consumed and spoken of, half the merit certainly accrues to the giver—there is no doubt. If one has accepted gifts, purification from sin is accomplished by giving and by austerity; otherwise, one falls into the hell called Raurava. One’s wealth should be divided into three parts: for the growth of righteousness, for personal enjoyment, and for the self. Daily, occasional, and desired rites should always be performed in accordance with righteousness. The one who strives for success should increase wealth by setting aside a portion for growth, enjoy in moderation only from the part meant for enjoyment, and always act with benefit in mind. Of wealth earned through agriculture, a tenth should be given for the purification of sin; with the remainder, acts of righteousness and other duties should be performed—otherwise, one goes to Raurava. In trade, the wise should give a sixth part, and to the best of the twice-born, a fourth should be given when the recipient is pure; but if a sudden need arises, half should be given. Improper gifts and difficult donations should be discarded like offerings cast into the ocean. Gifts should be given, when invited, for the sake of one’s own enjoyment and prosperity. Whatever is asked should be given according to one’s ability; if one does not give what is requested, one becomes indebted in a future birth. A wise person does not praise the faults of others, especially should one not speak ill of a Brahmin, whether heard or seen. The learned should not utter words that cause anger in the hearts of any beings. One should perform the fire rituals at twilight for prosperity. If unable to do so, one should offer to the sun and fire, as prescribed, rice, grain, clarified butter, fruit, root, or other suitable oblations. Cooked food should be prepared properly in a pot according to rule; or, in the absence of offerings, at least the principal homa should be performed as appropriate. This is the regular sandhya ritual, known by the wise as perpetual; or, one may perform only recitation or the worship of the sun. Thus, those who seek their own benefit or wealth should act as prescribed. Those devoted to the Brahma-yajña and to the worship of the gods should always do so. Those ever devoted to the worship of fire, to the teacher, and who satisfy the Brahmins, all become partakers of heaven. Hearing this, the sages humbly asked, “O Lord, please explain to us in order the fire-sacrifice, the sacrifice to the gods, the Brahma-yajña, the worship of the teacher, and the satisfaction of the Brahmins.” The Lord replied: Whatever substance is offered into the fire is called the fire-sacrifice. For those in the stage of studentship, the offering of fuel sticks is prescribed. The placing of fuel sticks, the initial vows, and other special rites are for those in the first stage of life, up to the aupāsana rite. For forest-dwellers and ascetics, the fire is established within themselves; for them, eating pure and moderate food at the proper time is the offering. The maintenance of the aupāsana fire, once begun and protected, whether in a pit or vessel, is said to be perpetual. The fire may be within oneself or in the forest, depending on royal or divine command; when there is fear of abandoning the fire, it is established within. The evening offering into the fire bestows prosperity, while the morning offering to the sun bestows long life. This fire-sacrifice is performed during the day after the sun has risen; whoever offers into the fire, addressing all the gods beginning with Indra, is so called a sacrificer. The worship of the gods includes offerings such as cooked rice and other rites, as well as ceremonies like the caula—all these are to be performed in the domestic fire. A twice-born should perform the Brahma-yajña once for the satisfaction of the gods; this is called the Brahma-yajña, which consists of the study of the Veda. Thus, the path of righteousness, charity, austerity, and sacred rites is revealed, leading all who follow it toward happiness, prosperity, and the highest realization.