O King, listen with reverence to the sacred procedures and the profound merits of gifting symbolic cows, as taught in the glorious Varaha Purana. First, one should prepare a cow fashioned from sugarcane, adorning it with fragrant flowers. After worshipping this sweet cow with those same blossoms, it is to be offered to a Brahmin. The recipient must be a virtuous Brahmin, learned in the Vedas and maintaining the sacred fire. O King, the merit of this act is so great that whoever gives, sees, or merely hears of such a gift—even those burdened with grievous sins, such as slaying a Brahmin, killing parents, destroying cows, drinking liquor, or approaching the wife of one’s teacher—are freed from all their sins and attain the world of Vishnu. Furthermore, O ruler of men, whoever gives a water-cow in its entirety, even the collector of the gift should remain for three nights, and of this there is no doubt. Where the Apsaras sing in celestial realms, there do the givers of water-cows go, freed from all sins, attaining union with Vishnu. Those who have mastered their senses, likewise, are freed from all sins and attain heaven. Thus concludes the hundredth chapter, the procedure for the water-cow, in the tale of Shvetavinitaashva. Now, hear of the greatness of the gift of the rasa-cow, O King. I shall briefly tell you its procedure. One should take a pot of rasa and a pot of sugarcane juice, both filled. A wise person should place a calf at the side, crafted with a fourth part of the cow’s weight. Thus is the rasa-cow made, furnished with feet of sugarcane. Its horns and ornaments are fashioned from gold, its tail from cloth, its udders from ghee. The teeth are made of fruit, and its auspicious back is fashioned from copper. Adorned with seven grains of rice, radiant in all four directions, four bowls of sesame are placed around it. One who desires heaven should always give a cow yielding sweet juice. Both the giver and the receiver must fast for one meal on the day of the offering. Even those who witness the giving attain the highest state. Then, using the previously mentioned mantras, prayers are offered for the cow. The wise dedicates the merit to ten ancestors, ten descendants, and himself as the twenty-first. Thus, O King, has the unsurpassed cow yielding sweet juice been described. Whoever recites or listens to this daily with devotion will reap its rewards. Thus ends the hundred and first chapter, the greatness of giving the cow yielding sweet juice, in the narrative of Shveta and Vinītāśva. Next, the greatness of the sugar-cow is revealed. Hota spoke: I shall describe the sugar-cow, which fulfills all desires. On unsmeared earth, covered with black antelope skin and kuśa grass, a cloth is placed, and abundant sugar is brought. A cow is fashioned out of sugar, complete with all limbs and features. Her face and horns are made of gold, her teeth of gems and pearls, her neck adorned with jewels, her nose with fragrant substances. Her horns may also be of agaru wood, her back of copper, her tail of linen, and she is adorned with all ornaments. Her feet are made of sugarcane, her hooves of silver, covered with a woolen blanket and silk cords, and adorned with bells and yak-tail fans. Her ears are made of excellent leaves, her udders of fresh butter, and she is further embellished with various fruits. The best sugar-cow always has four streams; a calf is made with a quarter portion by weight. The middle kind is made with half that weight, and the lowest with a single portion. One without wealth should make it as able, or with eight hundred pieces. According to one’s household wealth, the cow is worshipped with fragrances, flowers, and the like, and then offered to a Brahmin. It is given to a learned Brahmin, along with a thousand gold coins, or half that amount, or again half of that. Or with a hundred, or fifty, one should offer as able, having worshipped with fragrances, flowers, and the like, along with rings, earrings, and leaf-ornaments. Having given a parasol and sandals, one should recite this mantra: “O cow of molasses, of great potency, bestower of all prosperity, auspicious one.” “By this gift, O blessed Earth, grant me food and sustenance.” The giver, even if facing east, should offer to a Brahmin. Such is the sacred narrative, O King, of the procedures and merits of gifting these symbolic cows, each bestowing blessings, absolution, and the highest spiritual rewards.