A king, filled with devotion and a desire to do good, approached the Lord and expressed his wish to give the earth itself to the Brahmins. He was advised, “O king, always give food, for it brings happiness at all times. Among all gifts, the gift of food is the highest. Therefore, by every effort, give the gift of food, O noble one.” The king gave many gifts—jewels, garments, ornaments, splendid cities, elephants, and deerskins—to the Brahmins. He spoke these words to his priest, Vasiṣṭha, who was foremost among those who recite mantras. Sacrifices were performed for the twice-born with gold, silver, and copper. Yet, knowing that these materials were small compared to the importance of food, the king did not give food. Then, O Devi, by the force of time and fate, death came. The king was tormented by hunger and especially by thirst. There, the form from his previous birth, which had been burned long ago, appeared before him. The king again ascended a celestial chariot and reached heaven. Vasiṣṭha, the great-souled sage, saw those bones being licked, and thus addressed the king at that time. The king, troubled, said, “O venerable one, I am hungry, and in the past I have not received food or drink.” Vasiṣṭha, eminent among sages, asked, “What shall I do for you, O king, especially as you are hungry? By giving jewels and gold, a man becomes prosperous. But you, O king, have not given even a little, thinking it insignificant, O lord of men. Now that you have come without giving, tell me as I ask you.” Vasiṣṭha continued, “Hear this, O tiger among men, as I recount it to you, O sinless one. He, the king, himself undertook the great sacrifice, the Sarvamedha. But even then, he did not give food, considering it insignificant, just as you have done. Having performed meritorious deeds, Vinītāśva, the foremost of kings, became sovereign of the earth. Yet he too, afflicted by hunger, departed in the same way, O king.” The king, shining like the sun, traveled in a radiant celestial chariot. There he saw his family priest, the officiating priest, on the bank of the Jahnavi. He asked the priest, “What is the cause of my hunger?” The priest replied, “O king, a cow yielding ghee, a cow, and a cow yielding sweet liquids—these must be given. As long as the sun shines, or as long as the moon shines—” Vinītāśva then asked, “Does he enjoy heaven, O best of Brāhmaṇas? Tell me this as I ask you.” The priest replied, “Four kuḍavas make one prastha, so it is declared. It should be made with sixteen parts, and with four, a calf is formed. On the tail, a bell ornament adorned with jewels should be arranged. With a bronze vessel for milking, silver hooves, according to the previous prescription for the cow. A cow’s garment made of black antelope skin, delightful and auspicious, should be arranged. It should be endowed with all medicinal herbs and purified by mantras before being given.” “Let everything be accomplished for us; the sesame cow is offered to the twice-born. O goddess, accept from me the sesame cow; salutations to you.” Freed from all sins by these acts, one attains the world of Vishnu.