O noble king, now hear of the greatness of giving a cotton cow. This sacred act, I shall declare to you. At auspicious times—such as the solstice, the sacred conjunctions, or the dawn of a new age—indeed, whenever one is afflicted by unfavorable planetary influences, troubled by ominous dreams, or has witnessed strange wonders, the giving of the cotton cow is especially meritorious. The ritual begins with a cow, whose body is first cleansed and smeared with cow dung. Upon her back, darbha grass and sesame seeds are spread, sanctifying her further. With a pure heart, the giver should worship the cow, offering incense, lamps, and other offerings, acting without envy or deceit. The preparation must be sincere: the value of the cow is determined by weight, and one must avoid all dishonesty in matters of wealth. According to tradition, a calf is prepared as a fourth part of the cow. The cow is adorned with golden horns and silver hooves, crafted with care so that she is perfect in every detail. With unshakable faith and personal effort, the giver must present the cow with his own hands. O king, it is by such acts of giving that the entire host of gods is sustained; without this sacred generosity, nothing remains. Thus concludes the teaching on the greatness of giving the cotton cow, as told in the Śvetavinītāśva narrative of the glorious Varāha Purāṇa. Now, listen as I reveal the unsurpassed merit of giving a grain cow. This gift, too, is best offered at the solstice, the equinox, or especially in the sacred month of Kārttika. The rite of gifting grain and a cow is so exalted that the merit gained equals that of giving ten ordinary cows. To begin, the wise one prepares a black antelope skin, placing it as previously described. The cow selected should be of the finest kind, and she is to be furnished with four droṇas—a measure of grain. A calf, one fourth the size of the cow, is also prepared. The cow’s horns are made of gold, her hooves adorned with silver, and her nose is fashioned with gomeda gems, perfumed with aguru and sandalwood. Her teeth are made of pearls, her mouth filled with clarified butter and honey. Her legs are crafted from sugarcane stalks, and her tail is embellished with fine cloth. Along with the cow, the giver presents footwear, sandals, an umbrella, a vessel, and other offerings to ensure satisfaction. The cow is worshipped as before, with lamp offerings and rituals of reverence. The giver circumambulates her three times and bows down in full prostration, humbly requesting the best of the twice-born to accept the gift and bestow their grace. Within this gift abides the fortune of Govinda, the radiance of fire, the essence of Gāyatrī—the very core of Brahman. The moonlight in the moon, the brilliance of the sun, and the goddess who is the essence of all things—these dwell in the form of grain. Thus, the grain cow is not just a gift of sustenance, but a vessel of divine presence. After giving the cow, the donor circumambulates her, seeks forgiveness from the twice-born, and thus earns merit surpassing even that gained from gifting a rice-cow. In this world, such an act brings increased fortune, long life, and robust health. Praised by the celestial nymphs, the giver ascends to the temple of Shiva. Even after falling from heaven, he is reborn as the lord of Jambudvīpa, and with a mind freed of all sins, he is honored in the realm of Rudra. Thus ends the teaching on the greatness of giving grain and cows. Now, I shall explain the excellence of giving a tawny cow. This, too, is performed with her calf, following the procedures already described. O beautiful one, know that the head and neck of the tawny cow are as sacred as all the holy fords combined. Whoever, rising in the morning, touches the throat and head of the tawny cow is immediately freed from sin by that meritorious contact. And whoever, rising early, circumambulates them— Thus, the greatness of giving these sacred cows is revealed, each act bringing profound merit and blessings, as told in the Śvetavinītāśva narrative of the glorious Varāha Purāṇa.