O King, listen attentively to the sacred account of the extraordinary merit gained through the gifting of symbolic cows, as revealed in the ancient wisdom. Whatever a person has done—whether by word, by deed, or even by thought—be it in the weighing of goods, the measuring of scales, or the promises made for the sake of a maiden, all such acts carry their own consequences. Yet, there exists a remarkable act that brings immense merit and absolves falsehood: the gifting of a cow made of molasses to a twice-born Brahmin. Those who offer this cow are seen by the divine and attain the highest realm, a place where rivers flow with clarified butter and milk, and where seers, sages, and perfected beings dwell. There, too, go those who give the cow of molasses. By the grace of this offering, the giver does not journey alone; ten generations of ancestors before, ten generations of descendants after, and the giver themselves—all twenty-one—are led to the world of Vishnu. The cow of molasses should be given at sacred times: at the solstices, equinoxes, during eclipses, and at the end of the day, but always to a worthy recipient. It must be given with faith, for it grants both worldly enjoyment and ultimate liberation, fulfills all desires, and is said to remove every sin. Through the power of this gift, all good fortune arises, misfortune is destroyed, and the giver attains the abode of Vishnu. For ten, twelve thousand, ten, and eight births, the giver is free from sorrow, suffering, and adversity. Whoever recites or hears these teachings with devotion, and reflects upon them, lives long and prospers in this world, and afterwards dwells in heaven, honored by gods and exalted beings. Now, O King, hear as I recount the greatness of the cow of sugar. On earth, this sacred cow is fashioned, its form smeared and covered with black antelope skin and sacred grass. The virtuous say that the best cow of sugar weighs four loads, with a calf made of a fourth part. There are also middling and lesser forms, weighing half or a single load, with calves proportioned accordingly. According to one’s means, one may craft the cow with eight hundred units or more, striving sincerely in this endeavor. The cow should be adorned in all directions with seeds, its snout fitted with a golden mouth, and pearls set as eyes. Its mouth and body are made of sugar, its tongue of flour, and it is draped with a blanket and silk cord, a necklace gracing its neck. Its legs are sugarcane, hooves of silver, udders filled with butter, ears adorned with fine leaves, and it is decorated with white yak-tail fans. The body is fitted with five gems, covered with cloth, and ornamented with fragrant flowers before being offered to a Brahmin. This offering should go 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 of wickedness and jealousy. Never should it be given to a Brahmin consumed by envy. The gift is to be made on auspicious days: solstices, equinoxes, sacred conjunctions, or at the end of the day, according to one’s capacity. When a worthy Brahmin or learned guest appears in the house, after examining the tail region of the cow, the giver should proceed. Facing east, or alternatively north, the cow is placed facing east, the calf to the north. At the moment of donation, prescribed mantras are recited, the Brahmin is worshipped and adorned with rings and ear ornaments. The gift is placed in his hand, accompanied by fragrant flowers and sandalwood, and the giver gazes upon the cow’s face. For one day, the Brahmin partakes only of sugar, remaining for three days. The cow thus given removes all sins and grants every desire. Fulfillment of all wishes is assured, and those who witness the donation also ascend to the highest state. Whoever hears or recites this account with devotion is freed from all sins and reaches the realm of Vishnu. Now, O King, let me describe the supreme merit of the honey-cow donation, destroyer of all sins. The honey-cow is crafted entirely from honey, comprising sixteen full pots. Its face is fashioned of gold, with horns of agarwood and sandalwood. Its feet are made of sugarcane and covered with white blankets, lips of flowers, teeth of fruit, and ears adorned with fine leaves placed all around. In the four directions, sesame-leaf plates are set. A copper cow is also made and worshipped with fragrant flowers. At the time of a solstice, eclipse, or whenever one wishes, this honey-cow is offered to a Brahmin who is poor, learned in the Vedas, and maintains the sacred fires. The wise giver presents the cow, accompanied by mantras, clothed with a pair of garments, adorned with rings, and after a water-ritual. With reverence, the donor prays, “May the ancestors and gods be pleased; O cow of honey, I bow to you. O goddess, I accept you, especially for the sake of my household.” Even if one is impure, the offering is made with the mantra ‘Madhuvāt’. Thus, O King, the giving of these symbolic cows—of molasses, sugar, or honey—when performed with faith and devotion, leads to the highest good, uplifts generations, and brings both worldly fulfillment and eternal liberation.