Hear, O King, of the sacred and wondrous acts of merit described in the ancient lore. There is a special kind of cow—crafted not of flesh and bone, but of auspicious and precious substances—whose gift brings immense spiritual benefit. Her face and horns must be fashioned of radiant gold, her teeth set with gems and pearls, her neck gleaming with jewels, and her nose adorned with fragrant substances. Her horns, further, should be made from the fragrant agaru wood, her back from shining copper, and her tail woven of fine linen. She is to be adorned with every kind of ornament, so that she becomes a vision of splendor and sanctity. Her feet should be crafted out of sweet sugarcane, while her hooves are made of pure silver. She is to be covered with a woolen blanket and bound with silken cords, her form adorned with tinkling bells and yak-tail fans that sway gracefully. Her ears are to be fashioned from excellent leaves, and her udders filled with fresh butter. The wise further embellish her with various fruits, enhancing her auspiciousness. This sugar-cow, the best of its kind, should always have four streams—perhaps signifying her abundant giving. With half the weight of the cow, a calf is to be made, using a quarter of that portion. The cow of the middle kind is created with half that weight, and the lowest with a single portion. If one lacks wealth, he may make it according to his means, even with as few as eight hundred pieces. After carefully crafting this sacred cow, each according to his household’s wealth, one must worship it with fragrant substances, flowers, and similar offerings, and then present it to a learned Brahmin. Along with the cow, a thousand gold coins should be given; or, if that is not possible, half that amount, or again half of that, or even a hundred or fifty coins as one is able. The offering should include rings, earrings, and leaf-ornaments, all presented with devotion. Additionally, a parasol and sandals should be given. At the moment of donation, the giver must recite the mantra: “O cow of molasses, of great potency, bestower of all prosperity, auspicious one.” With heartfelt reverence, he should further pray, “By this gift, O blessed Earth, grant me food and sustenance.” Facing east, the giver offers the cow to the Brahmin. Whatever has been done—by word, by deed, or in thought—whether in weighing with scales, in measuring, or in transactions made for the sake of a maiden, all is purified by this gift. Falsehood does not bring ruin when the cow of molasses is given to a twice-born Brahmin. Those who make this offering are seen and reach the highest state—a realm where rivers flow with clarified butter and milk, and where seers, sages, and perfected beings dwell; there also go the givers of these cows. By the grace of the cow of molasses, one quickly leads ten ancestors before, ten descendants after, and oneself—the twenty-first—to the world of Vishnu. At the solstices, equinoxes, during eclipses, and at the end of the day, this cow should always be given, having found a worthy recipient. It must be given with faith, for it grants both enjoyment and liberation, always bestowing all desires and removing all sins. By the grace of the cow of molasses, all good fortune arises; one attains the Vaishnava abode, and all misfortune is destroyed. For ten, twelve thousand, ten, and eight births, there is never sorrow, suffering, or misfortune for the giver. Whoever recites or hears this account faithfully, and applies their mind to it, lives long and prospers here on earth, and after death, dwells long in heaven, honored by the gods and others. Now, O King, listen further to the glory of the sugar-cow. The Hotā said: The sugar-cow, too, is to be made with great care. On the earth, she is to be smeared and covered with black antelope skin and sacred grass. The best sugar-cow weighs four loads, and her calf is made with a fourth part. The middle kind is made with half that weight, and the least with a single load; similarly, the calf is made with a fourth part. According to one’s ability, she may also be made with eight hundred units or more, as one is able. In all four directions, all seeds are to be placed, with a golden mouth at her snout and pearls set in her eyes. Her mouth and body are crafted from sugar, her tongue of flour, and she is covered with a blanket and silk cord, a necklace at her neck. Her legs are made of sugarcane, her hooves of silver, her udders filled with butter, and her ears adorned with fine leaves. She is decorated with white yak-tail fans, fitted with five gems, and covered with cloth. She is further ornamented with fragrant flowers and then offered to a Brahmin. The recipient should be a learned, poor, virtuous, and intelligent Brahmin—one who knows the Vedas and Vedāṅgas, maintains the sacred fire, has a family, and is not wicked or jealous. The gift should never be made to a jealous Brahmin. The sugar-cow is best given at sacred times: on solstices, equinoxes, auspicious conjunctions, or at the end of the day, according to one’s means. Upon seeing a worthy Brahmin or learned guest in the house, after examining the tail region of the cow, the gift is made. Facing east, or north as an alternative, the cow is placed facing east and the calf to the north. At the time of donation, the prescribed mantras are recited, the Brahmin is worshipped properly, and adorned with rings and ear ornaments. The gift is given according to one’s ability, free from miserliness. After placing the gift in his hand, with fragrant flowers and sandalwood, the donor offers the cow and gazes upon her face. The Brahmin should then eat only sugar for one day and stay for three days. The sugar-cow removes all sins and grants every desire. There is no doubt that one attains fulfillment of all desires, and even those who witness the donation reach the highest state. Whoever hears or recites this with devotion is freed from all sins and attains the realm of Vishnu. Hear further, O King, of the greatness of the honey-cow donation, the destroyer of all sins. The honey-cow is to be made entirely of honey, complete with sixteen full pots. Her face is fashioned of gold, and her horns from fragrant agarwood and sandalwood. Her feet are made of sugarcane and covered with white blankets. Her lips are made of flowers, and her teeth are considered to be made of fruit. Thus, O King, is described the making and gifting of the sacred cows of molasses, sugar, and honey. Each detail, each ornament, each act of worship and giving, has been revealed by the wise for the benefit of the world—so that those who give with faith and devotion may attain the highest good, prosperity in this world, and blessedness in the next.