Listen, O wise one, to the sacred teachings on the profound merits of giving and worship. It is said that by offering food to ten thousand people, one attains the blessed world of Vishnu; and by giving to a hundred thousand, one reaches the exalted realm of Rudra. Those who seek knowledge should feed children, contemplating Brahma as they do so. If one desires sons, let them give food to youths, with their minds on Vishnu. For those who yearn for wisdom, feeding elders with thoughts devoted to Rudra is prescribed. And those wishing for intelligence should offer food to boys and women, invoking Sarasvati in their hearts. If enjoyment is sought, one should feed young women, remembering Lakshmi; but if self-realization is the goal, let food be given to elderly women with thoughts of Parvati. The wealth used for such giving must be pure—acquired through honest means, such as ascetic practice, alms, or the fee of a teacher— for only pure wealth yields complete results. Wealth received as a pure gift is considered middling, and that gained through agriculture or trade is counted as inferior. Yet, for Kshatriyas and Vaishyas, wealth earned through valor or trade is seen as superior, while for Shudras, wealth gained through service is most esteemed. For righteous women, wealth inherited from father or husband is proper, and so too are gifts such as cows, especially when given on the twelfth day or during the auspicious spring months. At fortunate times, for the fulfillment of wishes, one should give cows, land, gold, clarified butter, garments, grains, and jaggery. Silver, salt, gourds, twelve maidens, and cows are also meritorious gifts, and when giving a cow, its milk and dung should be included for full benefit. Those suffering from poverty—whether of wealth or grain—find their misfortunes removed through such offerings. Even lack of water or oil is alleviated by the gifts of cow’s milk and water. For protection of the body and similar needs, milk, curd, and ghee should be given, for these nourish and sustain. The gift of land establishes one both in this world and the next; sesame seeds grant strength and are known to conquer death itself. Gold increases digestive fire and vigor; ghee brings nourishment; cloth bestows long life. Grain and food ensure prosperity, jaggery offers sweet nourishment, silver enhances vitality, and salt brings the six tastes to life. All these gifts, and especially the gourd, are said to grant enjoyment and nourishment in this world and beyond. The gift of a maiden in marriage grants lifelong enjoyment, as do the fruits of trees such as jackfruit, mango, and wood-apple. Fruits of banana, medicinal plants, black gram, green gram, and vegetables are all worthy gifts. According to the season, one should offer vegetables, condiments like black pepper and mustard, and whatever fruits are available. A wise person should always strive to satisfy the senses—hearing, taste, and more—by offering enjoyment of their objects, and should also honor the directions and other deities. True faith is the understanding, gained from the Vedas and scriptures as taught by one’s teacher, that actions bear fruit. Faith born of fear—whether of relatives or kings—is lesser, but even the poorest person, if unable to give material gifts, should worship by word or deed. Verbal worship consists of reciting mantras, hymns, and japa; bodily worship is found in pilgrimage, vows, and similar acts. Whatever is offered, little or much, with the intention of dedicating it to the deity, becomes fit for enjoyment. Austerity and charity must always be practiced, and one should provide shelter adorned with the virtues of one’s own class. For the satisfaction of the gods, the wise declare that giving all enjoyments yields the best results both in this world and the next; by offering with the intention of dedication to the Lord, one attains liberation itself. Whoever recites or listens to this teaching gains right understanding and the fulfillment of knowledge. Now, O noble one, you have asked about the procedure for worshiping an earthen image, by which all desires are fulfilled through proper devotion. Your question is well-asked, for this practice bestows all objectives and instantly removes suffering. It wards off untimely death, destroys death itself, and quickly grants wives, sons, wealth, and grain. Since all food, enjoyments, clothing, and more arise from the divine, the worship of an image made of clay or similar substances grants all desires upon earth. This right belongs equally to men and women. One should collect clay from a river, pond, or well, purify it with fragrant powder, and grind it well in a clean pavilion. The image should be skillfully shaped by hand, using milk to prepare it. The image must have all limbs and sub-limbs, be furnished with weapons, and be seated in the lotus posture; then, it should be worshiped with respect. The images of Ganesha, the Sun, Vishnu, the Mother Goddess, and Shiva—especially the Shiva Linga—should always be worshiped for the desired result. The worship should be performed with sixteen offerings, flowers, and ablutions with mantras. For the offering, rice food measured by a kuḍava is prescribed for a household; for humans, a prastha is the measure. For the divine, three prasthas are suitable, and for the self-born, five prasthas. The more one offers, the greater the result. By performing a thousand worships, a twice-born attains the world of truth. The measure is twelve finger-breadths, or even more. A vessel made of iron or wood is considered ‘śiva’ by the wise. Thus, by following these sacred instructions with faith and devotion, one fulfills all desires, removes suffering, and attains the highest good, both in this world and beyond.