Praised by the celestial nymphs, the fortunate soul made his way to the temple of Shiva, his heart uplifted by their songs. When his time in heaven came to an end, he descended to earth and became the lord of Jambudvīpa, ruling with wisdom and grace. Freed from all sins and with a mind purified, he was honored even in the realm of Rudra, the great lord himself. Thus concludes the hundred and tenth chapter of the Varāha Purāṇa, which described the greatness of giving grain and cows, as told in the tale of Śvetavinītāśva. Now, let us turn to the excellence of giving a tawny cow. Listen, for the tawny cow is of great merit. One should offer her with her calf, following the proper rites as previously taught. O beautiful one, know that the head and neck of the tawny cow embody all the sacred fords and holy places. Whoever, rising early in the morning, touches her throat and head, is instantly freed from sin by that meritorious contact. And if, with faith, one circumambulates such a cow, even a single time, the benefit is immediate. If a pure-minded devotee bathes with the urine of the tawny cow, it is as if he has bathed in the holy rivers like the Ganges. Even one such bath, performed with devotion, purifies a man. Whether one gives a thousand cows, or only a single tawny cow, the merit is immense—unless it is tainted by contact with death, such as the bone of a cow, which pollutes the gift. The best service to cows is to scratch and protect them. Whoever daily offers grass and other sustenance to a hungry cow earns great merit. Such a giver, honored by divine maidens and riding in celestial chariots, is greatly rewarded. Among cows, the golden-brown Kapilā is first, followed by the fair and tawny one. The fifth is multicolored, the sixth is white and tawny, the ninth is reddish, and the tenth has a tawny tail. Each is adorned with auspicious marks and radiant beauty. Of them all, the Kapilā cow bestows both worldly enjoyment and final liberation, granting the blessed path to Viṣṇu. Thus ends the one hundred and eleventh chapter of the Varāha Purāṇa, in the story of the white and humble horse, describing the greatness of the gift of the Kapilā cow. Now, let us hear of the two-faced cow, the gift of the golden pot, and the Purāṇas. O King, listen further to the glory of the two-faced cow. I shall declare the great merit that arises from giving away the Kapilā cow, especially when she is producing offspring, as you have asked, O Lord. Śrī Varāha said: Merely by hearing this, one is freed from all sins—there is no doubt. The Kapilā cow is meant for Agnihotra and sacrifice, O beautiful one. She is the purest of the pure, the most auspicious of all that is auspicious. She stands above all austerities and vows. All the sacred places and secret shrines on earth, and all the Agnihotra offerings made by the twice-born morning and evening, are encompassed in her. The twice-born always offer Agnihotra with many mantras, and those who do so ascend to heaven in radiant aerial chariots, shining like the sun. The tawny cow with reddish-brown eyes bestows the happiness of the sun itself. The tawny cows described before, marked with all auspicious features, are praised at holy confluences and destroy all sins. Likewise, the fire-born and the goddess Suvarṇā are also celebrated. In this way, the Varāha Purāṇa extols the supreme merit of giving cows, especially the Kapilā, and the manifold blessings that arise from such sacred gifts.