She is the purest among the pure, the most auspicious of all that is auspicious. She embodies the highest form of austerity and stands as the supreme among all vows. Whatever sacred places and secret shrines exist upon the earth, she is their essence. The Agnihotra offerings performed by the twice-born, both in the evening and at dawn, are all connected to her. Indeed, the twice-born always offer Agnihotra with various mantras, and by such acts, these excellent souls ascend to radiant aerial chariots that shine with the brilliance of the sun. The tawny cow, with her reddish-brown eyes, bestows the happiness and radiance of the sun itself. These tawny cows, marked by all auspicious features and previously described, are praised at sacred confluences and are known to destroy all sins. Alongside them, the fire-born and the goddess Suvarṇā are also celebrated in the texts. But those who have fallen from righteousness are to be understood as the lowest, akin to Caṇḍālas. Such individuals must be avoided from afar, just as one would avoid dogs at a sacrifice. Śūdras who engage in sinful acts are not to be spoken with or accepted, for they consume the filth of the earth and are destined to be dung-eaters for a long time. Listen now to the fate of those Śūdras who sustain themselves in this way: in the dreadful hell called Raurava, they remain for a hundred million years. Released from the womb of a dog, they become worms that eat excrement, being born again and again without attaining deliverance. From that time onward, even their ancestors dwell among the impure. Such a one must always be shunned from afar by the brāhmaṇas of the earth. A brāhmaṇa, if fallen, should perform the prājāpatya penance, by which he is purified. Of what use are many other gifts, even those numbering in the millions? Instead, one should wait for a cow about to give birth, with the intention of giving her as a gift. The face of the calf can be seen at the opening of the womb, and, O Earth, as many hairs as are on the body of a cow with her calf—so many are the blessings. Those who always give tawny cows as gifts dwell eternally in Brahma’s world. When giving, one should place gold or even silver in the hand of a Brahmin, and, having poured water into his hand, recite with pure speech. The earth thus given becomes filled with jewels—of this there is no doubt. Rejoiced by the ancestors, the giver attains the supreme abode known as Vishnu’s. Even one who is burdened with great sins, who has deceived or corrupted Brahmins, is purified by the gift of cows. On the day of the gift, his food should be milk-rice or even just milk. For him, half of fifty, and then half of that again, is the measure to be accepted, which faces both ways, bringing peace on both sides. Let the giver say, “I accept you, O cow, especially for the sake of my family. May there always be welfare for me—O Rudra-limbed one, obeisance, obeisance!” And, having recited, “Who gave this? For whom was it given?”—O Earth—know that whoever gives a cow thus, as she is born, is blessed. Such a cow is described as having a face like the moon and a color like molten gold.