If one desires to attain heaven, it is said that the giving of a cow yielding sweet juice is a most meritorious act. On the day of this sacred gift, both the giver and the receiver should observe a fast for one meal, honoring the gravity of the occasion. Even those who simply witness this act of charity are elevated, attaining the highest spiritual state. With devotion, one should recite the prescribed mantras, offering heartfelt prayers for the cow. In this act, the wise dedicate not only themselves but also ten generations of ancestors and ten generations of descendants, making a total of twenty-one souls uplifted by this single gift. Thus, the greatness of the cow yielding sweet juice has been described, and whoever recites or listens to this account daily with sincere devotion is blessed accordingly. So concludes the chapter on the greatness of giving the cow yielding sweet juice, as told in the Śrī Varāha Purāṇa, within the tale of Śveta and Vinītāśva. Next, Hota spoke of another wondrous offering—the sugar-cow, renowned for its power to fulfill all desires. This ritual begins by preparing a clean, unsmeared patch of earth, which is then covered with black antelope skin and sacred kuśa grass. Upon this, a cloth is spread, and abundant sugar is brought forth to fashion a cow, complete in all her limbs and features. The sugar-cow’s face and horns are crafted from gold, her teeth from gems and pearls, her neck adorned with jewels, and her nose scented with fragrant substances. Her horns are made of agaru wood, her back of copper, her tail of linen, and she is further decorated with all manner of ornaments. Her feet are shaped from sugarcane, her hooves from silver, and she is draped in a woolen blanket tied with silk cords, adorned with bells and yak-tail fans. The ears are fashioned from excellent leaves, her udders from fresh butter, and the wise embellish her further with a variety of fruits. The finest sugar-cow is made with four flowing streams, and her calf is created with a quarter of the cow’s weight in sugar. A middling sugar-cow is made with half that amount, and the least with a single portion; those with limited means may use eight hundred pieces, according to their ability. After preparing the cow, one should worship her with fragrances, flowers, and other offerings, and then present her to a learned Brahmin. Along with the sugar-cow, a gift of one thousand gold coins is ideal, though half or even a quarter of that amount is also acceptable, depending on one’s means. Even a hundred or fifty coins, or what one can afford, may be given, accompanied by rings, earrings, and leaf-ornaments. The ritual continues with the gifting of a parasol and sandals, and the recitation of a special mantra: “O cow of molasses, of great potency, bestower of all prosperity, auspicious one.” Another prayer follows: “By this gift, O blessed Earth, grant me food and sustenance.” The giver, even while facing east, should then offer the cow to the Brahmin. If there has been any falsehood—whether in weighing or measuring, or declared for the sake of a maiden—it is said that such faults are forgiven when the cow of molasses is given to a twice-born. Those who give this gift are seen and reach the highest state, a realm where rivers flow with clarified butter and milk, and where seers, sages, and perfected beings reside. By the grace of the sugar-cow, the giver leads ten ancestors, ten descendants, and oneself—the twenty-first—to the world of Vishnu. It is especially auspicious to give the sugar-cow at the solstices, equinoxes, eclipses, and at the day’s end, always seeking a worthy recipient. The gift should be made with faith, for it grants both worldly enjoyment and spiritual liberation, fulfilling all desires and removing all sins. Through this act, good fortune arises, misfortune is destroyed, and the giver attains the Vaishnava abode. For ten, twelve thousand, ten, and eight births, the giver shall know neither sorrow nor suffering. Whoever recites or hears this sacred account with devotion, focusing their mind upon it, will enjoy long life and prosperity on earth, and, after this life, dwell in heaven, honored by the gods and other celestial beings. Continuing, Hota described once more the making of the sugar-cow, as it truly is. On earth smeared and covered with black antelope skin and sacred grass, one fashions a cow of sugar weighing four loads—the finest kind—with a calf of a quarter part. A middling cow is made with half that weight, and the least with a single load, the calf always a fourth part. According to one’s means, one may use eight hundred units or more, striving according to ability. All kinds of seeds are placed in the four directions around the cow. Her snout is adorned with a golden mouth, her eyes with pearls. The body and mouth are made of sugar, the tongue of flour, and she is draped with a blanket and silk cord, a necklace at her neck. Her legs are of sugarcane, hooves of silver, udders filled with butter, ears adorned with fine leaves, and she is decorated with white yak-tail fans. Five gems are set upon her, and she is covered with cloth and fragrant flowers. This sugar-cow is to be given to a Brahmin who is learned, poor, virtuous, intelligent, well-versed in the Vedas and Vedāṅgas, maintains the sacred fire, has a family, and is free from wickedness—never to a jealous Brahmin. The offering is best made at solstices, equinoxes, auspicious conjunctions, or at the end of the day, according to one’s means. Upon seeing a worthy Brahmin, a learned guest in the house, the giver should present the cow after examining the tail region. Facing east or, alternatively, north, the cow should be placed facing east and the calf to the north. Thus, in the sacred tradition, the giving of the cow—whether yielding sweet juice or fashioned of sugar—is extolled as a supreme act of charity, bringing blessings to the giver, their ancestors, and descendants, and leading all towards the highest spiritual realms.