One who wishes to perform the sacred act of gifting grain or cows should begin by offering humble items: footwear, sandals, an umbrella, a vessel, and other gifts meant to bring satisfaction to the recipient. With devotion, the donor should worship the goddess as before, presenting offerings of lamps and other suitable items. After these acts of reverence, the donor circumambulates the goddess three times, bowing down in full prostration, and with folded hands, prays, “Please accept this which has been given by me; be gracious, O best of the twice-born.” It is said that the same fortune found in Govinda, the radiance within fire, the essence of the sacred Gāyatrī mantra, the moonlight in the moon, and the brilliance of the sun—all these qualities, which are the very essence of everything auspicious, reside in the goddess in the form of grain. Thus, when one gives grain, it is as if offering the very heart of prosperity and divinity itself. After gifting the cow, the donor again circumambulates and seeks forgiveness from the best of the twice-born. The merit gained from such a gift, especially when it is a rice-cow, is immense—greater than can be imagined. In this world, one who gives in this way finds an increase in good fortune, lifespan, and health. Praised by the celestial nymphs, he attains the abode of Shiva. Even after his time in heaven, he descends to earth and becomes the lord of Jambudvīpa, ruling with purity of mind, free from all sin, and is honored in the realm of Rudra. Thus ends the chapter that reveals the greatness of giving grain and cows, as told in the Śvetavinītāśva narrative of the glorious Varāha Purāṇa. Now, let me explain the special greatness of giving a tawny cow. One should present a cow with her calf, following the prescribed ritual. O beautiful one, know that the head and neck of the tawny cow are as holy as all the sacred fords combined. Whoever rises in the morning and touches the throat and head of such a cow, at that very moment, all his sins are burned away by the merit of that contact. If, upon rising early, one circumambulates the tawny cow even once with faith, the merit is immediate and profound. Should a pure-hearted person bathe with the urine of the tawny cow, it is as if he has bathed in all the sacred rivers, including the Ganges. Even a single such bath, performed with devotion, brings immense merit. If one gives a thousand ordinary cows, or even a single tawny cow, the merit is great. However, if this act is polluted by contact with death or the bone of a cow, its sanctity is lost. The best service to cows is to scratch them and protect them from harm. Whoever daily offers grass and other food to a hungry cow earns merit as well. Such a person, surrounded by celestial maidens and riding in divine aerial chariots, receives heavenly rewards. Among cows, the golden-brown Kapilā is first, the fair and tawny one is second, the fifth is multicolored, the sixth is white and tawny, the ninth is reddish, and the tenth has a tawny tail. The Kapilā cow is adorned with all auspicious marks and is beautiful in every way. Among these, she bestows both enjoyment in this world and liberation, granting the path to Viṣṇu. Thus concludes the chapter on the greatness of the gift of the Kapilā cow, as recounted in the Śrī Varāha Purāṇa. Now, let us hear of the two-faced cow, the golden pot, and the Purāṇas. O King, listen to the praise of the two-faced cow. The merit gained from gifting her is great, as previously described regarding the Kapilā cow, who was produced before. She is always to be known as the sacrificial cow, ever pure and marked with Kapilā traits. What is the merit, O Mādhava, of giving her away while she is producing offspring? Śrī Varāha declares: by merely hearing the account of such a gift, one is freed from all sins—there is no doubt. Indeed, the Kapilā cow is meant for the sacred Agnihotra and sacrifice, O beautiful one. Thus, the greatness of these gifts is revealed, each act bringing immense merit, purity, and the blessings of the divine.