Whoever listens to these teachings with devotion, or helps others to listen, attains great merit and blessing. Thus concludes the one hundred and seventh chapter, which described the greatness of the gift of the butter-cow, as told in the Śvetavinītāśva narrative of the glorious Varāha Purāṇa. Now, O best of kings, listen as I reveal to you the greatness of the gift of the salt-cow. The ritual begins upon ground that has been carefully prepared and smeared, with black antelope skin and sacred grass placed above. Upon this, a calf with four feet is fashioned, and its hooves are made of sugarcane. Its mouth is formed of jaggery, its teeth from fruit, its eyes from shining gems, and its ears from leaves. The tail is made from thread, the back from copper, its hair from sacred grass, and it is arranged as if it yields milk. After creating this sacred form, one should worship her properly with fragrant flowers and incense, seeking always to remove any affliction caused by unfavorable stars and planets. The salt-cow should be given to a twice-born Brahmin who is of good conduct, learned in the Veda and its branches, a Śrotriya who maintains the sacred fire. Having performed the worship and recited the prescribed mantras, and sitting near the tail of the cow, the giver should cover her with a pair of garments and offer a blanket as a gift. The Brahmin is to be honored with due respect, following the procedures previously described. While reciting the sacred mantra, the cow is then offered. This salt-cow is the very knower of taste among all beings and is honored by all the gods. After giving the salt-cow, one should remain for a day in observance, and, according to one’s ability, offer a thousand or a hundred, or whatever one can, in gold. Whoever hears this account with devotion, or causes it to be heard by others, O human, attains merit. Thus ends the one hundred and eighth chapter, named 'The Greatness of the Salt-Cow,' in the Śvetavinītāśva narrative of the glorious Varāha Purāṇa. Now, O king, I shall declare to you the greatness of giving a cotton cow. This gift is especially auspicious at the solstice, during sacred conjunctions, and at the beginning of the age, as well as for those afflicted by planetary influences, troubled by bad dreams, or having witnessed omens. The ritual begins by smearing a cow with cow dung, upon which darbha grass and sesame seeds are spread. The cow is then worshipped with incense, lamps, and offerings, all performed without envy or deceit. The cotton cow should be made according to its weight, and the calf prepared as one fourth the size of the cow, following the rules. It should have horns of gold and hooves of silver. When it is complete in every way, with sincere faith, the giver should present the cow with his own hand, exerting effort and devotion. For it is by the cow that the entire host of gods exists; without her, none remains. Thus concludes the one hundred and ninth chapter, named 'The Greatness of Giving the Cotton Cow,' in the Śvetavinītāśva narrative of the glorious Varāha Purāṇa. Now, O king, listen as I declare the unsurpassed greatness of giving the grain cow. This gift is especially fruitful at the solstice, during the equinox, and most of all in the sacred month of Kārttika. I shall explain the supreme rite of gifting grain and a cow, which brings the merit of giving ten ordinary cows. The ritual begins by preparing a black antelope skin, as before, and placing it in the proper manner. The cow should be of the best kind and furnished with four droṇas (measures) of grain. The calf is arranged as one fourth the size of the cow, following the rule. The horns are made of gold, the hooves adorned with silver, and the nose is fashioned with gomeda gems, aguru, and sandalwood. The teeth are made of pearls, and the mouth is formed from clarified butter and honey. The legs are crafted from sugarcane stalks, and the tail is adorned with fine cloth. In this way, the rituals of giving the butter-cow, the salt-cow, the cotton cow, and the grain cow are revealed, each with their own profound significance and method, bringing blessings to those who perform or even listen to these sacred acts with devotion.