Having completed the account of the greatness of giving the cotton cow, the revered narrative now turned to another sacred act. “O King,” the sage declared, “listen as I reveal the supreme merit found in the gift of the grain cow, a form of charity without equal. “This act is most auspicious when performed at the solstices or equinoxes, and especially in the holy month of Kārttika. Hear now the supreme rite: the merit gained by giving ten ordinary cows is surpassed by the proper gifting of the grain cow. “Let the wise prepare a black antelope skin, laying it down as prescribed in earlier rites. The cow to be given should be of the finest kind, furnished with four droṇas of grain. Alongside her, a calf should be arranged, its portion being a fourth of the cow’s measure. “Adorn the cow beautifully: her horns should be crafted of gold, her hooves with silver. Her nose should be fashioned with gomeda gems, and further scented with aguru and sandalwood. Let her teeth be made of pearls, her mouth filled with clarified butter and honey. The legs should be stalks of sugarcane, and her tail adorned with fine cloth. Gifts of footwear, sandals, an umbrella, a vessel, and other offerings for satisfaction should also be presented. “After worshipping her with lamps and other rites as before, the donor should circumambulate her three times and bow low in reverent prostration. With folded hands, he should pray: ‘Please accept this gift given by me; be gracious, O best of twice-born.’ “In the grain cow reside the fortune of Govinda, the power of fire, the essence of Gāyatrī—the heart of Brahman itself—the moon’s gentle rays, and the brilliance of the sun. Indeed, the goddess who is the very essence of all creation abides in this form of grain. “Having given the cow, circumambulating and asking forgiveness from the worthy recipient, the donor gains merit even greater than that of gifting a rice-cow. In this world, such an act brings increase in good fortune, length of life, and health. Praised by celestial nymphs, the giver ascends to the temple of Shiva. When his time in heaven ends, he is reborn as the lord of Jambudvīpa, and, his mind purified of all sin, he is honored in the realm of Rudra.” Thus concluded the chapter on the greatness of giving grain and cows. The sage then continued, “Now, hear of the greatness of giving a tawny cow. I shall explain the excellence of this gift. One should give a tawny cow with her calf, following the procedure already described. “O beautiful one, know that the head and neck of the tawny cow are themselves all the sacred fords. Whoever rises in the morning and touches the throat and head of such a cow is, by that meritorious contact, instantly freed from sin. Whoever, rising early, circumambulates the tawny cow, even once and with faith, gains this purifying merit at that very moment. “If a pure-hearted person bathes with the urine of the tawny cow, it is as if he has bathed in the sacred rivers like the Ganges. Even one such bath, performed with devotion, purifies a man. “Whoever gives a thousand cows, or even just one tawny cow, attains great merit. But if the cow is polluted with the smell of death from a bone, that merit is lost. The best service to cows is to scratch them and protect them. Whoever daily gives grass and such things to a hungry cow performs a noble deed. “Such a person, surrounded by divine aerial chariots and maidens bestowed upon him, is honored in the heavens. Of cows, the first in merit is the golden-brown Kapilā, the second is the fair and tawny one; the fifth is multicolored, and the sixth is white and tawny.” Thus, the sage revealed the supreme merits and procedures, extolling the greatness of giving cows—grain, tawny, and others—each act sanctifying the giver and bestowing blessings in this world and the next.