O noble king, listen with reverence as the sacred procedure for the donation of cows is revealed, bringing the highest merit to the giver. First, the scriptures describe the proportions for crafting the cow and calf: the middling cow is made with half the prescribed measure, while the least is shaped with a single load; the calf, in turn, should be fashioned with a fourth part of the cow’s measure. According to one’s capacity, the cow may be made with eight hundred units or even more, and thus, one must exert oneself wholeheartedly. The cow is to be adorned in all four directions with seeds, its snout fitted with a golden mouth, and pearls placed at the eyes. Its mouth and body are formed from sugar, the tongue crafted of flour, and it is draped with a blanket and silk cord. A necklace graces its neck. The legs are made of sugarcane, the hooves of silver, and the udders filled with butter. Fine leaves decorate the ears, and white yak-tail fans add to its splendor. Five gems are set upon it, and it is covered with cloth, ornamented with fragrant flowers. This beautiful cow is then offered to a Brahmin. But not just any Brahmin: the gift should be given to one who is learned, poor, virtuous, intelligent, knowledgeable in the Vedas and Vedāṅgas, who maintains sacred fire, has a family, and is free from wickedness—never to one who is jealous. The donation is best performed on auspicious days: solstices, equinoxes, sacred conjunctions, or at the end of the day, according to one’s means. When a worthy Brahmin, a learned guest, arrives, the donor should present the cow after carefully examining its tail region. The ritual proceeds with the cow placed facing east, and the calf to the north. The donor, facing east or north, recites the prescribed mantras, worships the Brahmin properly, and adorns him with rings and ear ornaments. The gift is given freely, without miserliness, and after placing it in the Brahmin’s hand, fragrant flowers and sandalwood are offered, and the donor gazes upon the cow’s face. For one day, the Brahmin partakes only of sugar, and stays for three days. This act removes all sins and grants every desire. Fulfillment of all desires is assured—there is no doubt. Even those who witness the donation attain the highest state. Whoever hears or recites this account with devotion is freed from all sins and reaches the realm of Vishnu. Now, hear of the greatness of the honey-cow donation, the destroyer of all sins. The honey-cow is crafted entirely of honey, along with sixteen full pots. Its face is made of gold, and its horns of agarwood and sandalwood. The feet are formed of sugarcane and covered with white blankets. The lips are fashioned from flowers, and the teeth are made of fruit. Fine leaves adorn the ears, arranged with care. Four sesame-leaf plates are placed in the four directions. A copper cow is also made and worshipped with fragrant flowers. The donation may be performed at a solstice, eclipse, or whenever desired. The honey-cow is given to a Brahmin who is poor, learned in the Vedas, and maintains the sacred fires. Mantras are recited, the cow is covered with a pair of garments, adorned with rings, and after a water-ritual, the cow is offered. With prayers, the ancestors and gods are invoked and pleased. The donor bows to the honey-cow, acknowledging her as goddess and accepting her for the sake of the household. Even if impure, the cow is given with the mantra ‘Madhuvāt’. Whoever gives the honey-cow with devotion, and the Brahmin who for three nights partakes of honey mixed with milk, both are blessed. In the world beyond, rivers flow with honey and mud is of milk. There, the donor enjoys pleasures and attains the world of Brahma. After enjoying great pleasures, he attains the world of Vishnu. By giving the honey-cow, union with Vishnu is achieved, freed from all sins, and the donor goes to Vishnu’s world. Thus ends the sacred account of the honey-cow’s greatness in the Śrī Varāha Purāṇa, in the story of Śveta and Vinītāśva. Now, O king, hear the procedure for giving a milk-cow. With an area the size of a cowhide, kuśa grass is spread all around. There, a circular altar is made, well-spread with cow-dung, marking the beginning of this auspicious ritual.