Listen, O King, to the tale of actions and their fruits, and the supreme greatness of the cow as revealed in the ancient wisdom. Among men, those who have fallen from righteousness are to be regarded as the lowest, even as Caṇḍālas. Such people must be avoided from afar, just as one would keep away from dogs at a sacred sacrifice. Especially, Śūdras who engage in sinful acts are not to be spoken with or accepted in any way. These individuals consume the filth of the earth, and for a long time they are reborn as dung-eaters, suffering the consequences of their deeds. Now hear of the fate that awaits such Śūdras who sustain themselves by impure means. In the dreadful hell known as Raurava, they must remain for a hundred million years, enduring terrible torments. When released, they are born from the womb of a dog and become worms that feed on excrement. Again and again they take birth, never finding deliverance from this suffering. Because of their actions, even their ancestors come to dwell among the impure, sharing in the consequences. Therefore, such a person must always be shunned from afar by the brāhmaṇas of the earth. Yet, if a brāhmaṇa should come into contact with such impurity, he must perform the prājāpatya penance, for by this act he is purified and restored. What use is there in giving many other gifts, even those numbering in the millions, if one does not act with purity? It is said that one should wait for a cow about to give birth, for the purpose of gifting her. When the face of the calf about to be born is seen at the opening of the womb, then is the moment of greatest merit. O Earth, as many as the countless hairs upon the body of a cow with her calf, so many are the blessings for those who always give tawny cows. Such givers dwell eternally in Brahma’s world. When one offers gold or even silver into the hand of a worthy brāhmaṇa, and pours water into his hand, let him recite the sacred words with pure speech. The earth thus given becomes filled with jewels—there is no doubt of this. Rejoiced by the ancestors, the giver attains the supreme abode, the world of Vishnu. Even those burdened with great sins, even deceivers or corrupters of brāhmaṇas, are purified by the gift of cows. On the day of the gift, let the giver consume only milk-rice or even just milk, maintaining purity. For him, the measure is half of fifty, and then half of that again—a ritual number known to the wise. Accepting this, which faces both ways, may there be peace on both sides, for giver and receiver. The giver should declare: “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!” Then, having recited, “Who gave this? For whom was it given?”—let the ritual be completed upon the earth. Whoever gives a cow thus, as she is born, O Earth, is praised. Such a cow is described as having a face like the moon, her color like molten gold—radiant and auspicious. Whoever, rising in the morning, recites this section with concentration, or recites this most purifying text at the time of śrāddha, or recites it before the twice-born without deceit, or listens to it daily with a mind absorbed in its meaning—such a person is greatly blessed. Hota, the sage, said: “O King, to the Earth I have declared the supreme greatness of the cow. I have told you everything, which destroys all sins. One who is fulfilled in all desires attains the Vaishnava abode.” A visible cow should be given, along with gold, O best of kings, for such a gift removes all sins and bestows both enjoyment and liberation. Thus, with the aim of attaining the fruit of cows, which grants all desires to people, let these teachings be remembered and followed.