At the sacred time of giving, one should begin by reciting the prescribed mantras, honoring the Brahmin with proper worship, and adorning him with rings and ear ornaments. It is important to offer the gift according to one’s ability, free from any trace of miserliness. After placing the donation in the Brahmin’s hand, one should accompany the act with fragrant flowers and sandalwood, presenting the cow and gazing upon its gentle face. The Brahmin, having received this offering, should eat only sugar for one day and remain for three days; for the cow, thus given, removes all sins and fulfills every desire. There is no doubt that through this act, one attains the fulfillment of all wishes. Even those who simply witness this sacred donation are elevated to the highest state. Furthermore, whoever hears or recites this account with devotion is freed from all sins and attains the realm of Vishnu. Now, let me describe the greatness of the honey-cow donation, the destroyer of all sins. A honey-cow is to be fashioned entirely from honey, using sixteen full pots. Its face should be made of gold, and its horns crafted from fragrant agarwood and sandalwood. The feet are to be formed from sugarcane and covered in white blankets. Its lips are made of flowers, its teeth of fruit, and its ears adorned with fine leaves, arranged all around in proper measure. In each of the four directions, place a plate made of sesame leaves. Alternatively, one may make a cow of copper and worship it with fragrant flowers. The ritual may be performed at the time of the solstice, during an eclipse, or whenever one wishes. The honey-cow should be given to a Brahmin who is poor, learned in the Vedas, and maintains the sacred fires. Such a person is to receive the best honey-cow, preceded by the chanting of mantras, covered with a pair of garments, adorned with rings, and offered after a water-ritual. As the ritual proceeds, prayers are offered: “May the ancestors and gods be pleased; O cow with honey, I bow to you. O goddess, I accept you, especially for the sake of my household.” With the mantra ‘Madhuvāt,’ the honey-cow is given, even if the donor is impure. Whoever gives the honey-cow with devotion, O king, and the Brahmin who receives it, should for three nights partake of honey mixed with milk. The fruits of this gift are wondrous indeed: the donor reaches a place where rivers flow with honey and the very mud is of milk. There, he enjoys celestial pleasures and attains the world of Brahma. Having delighted in these joys, he ultimately reaches the world of Vishnu. By giving the honey-cow, one attains union with Vishnu, freed from all sins, and goes to the world of Vishnu. Thus concludes the chapter, in the Śrī Varāha Purāṇa, named ‘The Greatness of the Honey-Cow,’ within the tale of Śveta and Vinītāśva. Now, O king, listen as I explain the procedure for giving a milk-cow. One should begin by preparing an area the size of a cowhide, spreading kuśa grass all around. In the center, a circular altar is made, well-smoothed with cow-dung. The cow is fashioned with golden horns, adorned with sandalwood and agarwood. Its mouth is made of jaggery, its tongue of sugar, its feet of sugarcane, and its hair of darbha grass, wrapped in a white blanket. Its tail is crafted with care, and its udders are made of fresh butter. In each of the four directions, place a vessel filled with sesame. After performing offerings of incense and lamps, present the milk-cow to a Brahmin. Along with the cow, give shoes, sandals, and an umbrella as gifts. The ritual is performed with the mantra ‘āpyāyasva,’ as prescribed in the Vedas, to please the cow that gives milk. Those who witness the giving of the milk-cow, too, attain the highest state. Thus, the sacred acts of giving—whether of a living cow, a honey-cow, or a milk-cow—when performed with devotion, bring immense merit, fulfillment of all desires, and the highest spiritual attainment.