Once, the sacred teachings spoke thus: A brāhmaṇa, seeking purification, should undertake the prājāpatya penance, for by this rite, he becomes cleansed of all impurities. Though there may be countless other gifts, even numbering in the millions, their merit does not compare to this act. In matters of gifting, one should wait for a cow that is about to give birth, for offering such a cow is most auspicious. When the calf’s face appears at the opening of the womb, it is a sign of the right moment. O Earth, the merit earned by gifting a cow with her calf is as great as the number of hairs upon her body. Those who always give tawny cows are blessed to dwell eternally in Brahma’s world. The ritual is performed by placing gold or even silver in the hand of a brāhmaṇa, pouring water into his palm, and reciting the appropriate words with pure speech. The earth, given in this manner, becomes filled with jewels—there can be no doubt of this. With the ancestors rejoicing, the donor attains the supreme abode known as Vishnu’s realm. Even those burdened with great sins, deceivers, or corrupters of brāhmaṇas, find purification through the gift of cows. On the day of the gift, the donor’s food should be milk-rice or simply milk. For him, half of fifty, and half of that again, is prescribed. Accepting this, which faces both ways, may there be peace on both sides. The donor declares, “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!” After reciting, “Who gave this? For whom was it given?”—the ritual is complete. Whoever gives a cow as she is born, O Earth, is praised. Such a cow is described as having a face like the moon and a color like molten gold. Whoever rises in the morning and recites this section with concentration, whoever recites this purifying text at the time of śrāddha, or recites it before the twice-born without deceit, and whoever listens to this daily with an absorbed mind—all are blessed. Hota declared: “O King, to the Earth I have revealed 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. This act removes all sins and bestows both enjoyment and liberation. With the aim of attaining the fruit of cows, which grant all desires to people, the auspicious month of Kārtikī arrives. This rite is always appropriate, O mighty one, for gods, demons, and yakṣas alike. On the twelfth day of Kārtikī, a man should gather all jewels and give them to his family priest or teacher, filled with devotion. The gifts given in this way become, as briefly described, most auspicious. He should especially sacrifice a portion of that brahmanda. By this, whatever is performed, offered, given, recited, or praised, attains its full merit. He gave the brahmanda to the sage, with all the proper rites, at that very moment. Therefore, O king of kings, you too, having given thus, be happy. He attained the highest perfection, where, having gone, one does not grieve. This, O goddess, is the compendium of all desires, revealed to you.