Even one who is weighed down by the gravest of sins—whether a deceiver or a corrupter of Brahmins—can find purification through the sacred act of gifting cows. Such is the power of this offering that, no matter how great the burden of sin, the gift of a cow brings cleansing. On the day of this holy act, the giver should subsist on simple fare—milk-rice or even just milk—embracing purity in body and mind. There are precise measures to be followed: half of fifty, and then half of that again, should be accepted as fitting for the ritual. This practice, which faces both the giver and receiver, brings peace to both sides. In this spirit, one 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!” With reverence, the ritual words are recited: “Who gave this? For whom was it given?”—invoking the Earth herself as witness. Whosoever gives a cow in this way, as she is born, is said to offer a being whose face shines like the moon and whose color gleams like molten gold. Those who, rising early each morning, recite this section with focused devotion; those who recite this most purifying text at the time of śrāddha; those who, without deceit, recite it before the twice-born; and those who listen to it daily with an absorbed mind—all are blessed. Hota said, “O King, to the Earth I have declared the supreme greatness of the cow. I have told you everything, which destroys all sins. Whoever is fulfilled in all desires attains the Vaishnava abode.” A visible cow, given along with gold, O best of kings, removes all sins and bestows both worldly enjoyment and liberation. To attain the fruits that cows bestow—fulfillment of all desires—one should observe the sacred time of Kārtikī. This observance is always fitting, O mighty one, for gods, demons, and yakṣas alike. On the twelfth day of Kārtikī, having gathered all manner of jewels, a man should give them to his family priest or teacher, filled with devotion. The gifts thus given become, as I have briefly told you, most meritorious. One should especially offer a portion of the brahmanda, the cosmic egg, as a sacrifice. By this, whatever is performed, offered, given, recited, or praised, becomes auspicious and complete. It is said that he gave the brahmanda to the sage with all proper rites at that very moment. Therefore, O king of kings, you too should give in this manner and find happiness. The one who acts thus attains the highest perfection—a state where, having arrived, one never grieves. This, O goddess, is the compendium of all desires, revealed to you. The Varaha scripture, renowned as the Vararohi, is a destroyer of all sins. Brahma imparted it to his own son, the great-souled Pulastya. Pulastya, in turn, gave it to his steadfast disciple, Ugra. The tradition of this teaching stretches back to a previous cosmic cycle; now, hear of the second. Through your asceticism, Kapila and others will attain perfection and knowledge. Among the disciples, there will be one named Romaharshana. The sage Dvaipayana, the revered teacher, divided the eighteen Purāṇas and the Veda, as well as the Nārada Purāṇa and the seventh, the Mārkaṇḍeya Purāṇa. The tenth is the Brahmavaivarta; the eleventh is known as the Linga Purāṇa. The fourteenth is the Vāmana Purāṇa, and the fifteenth is known as the Kurma Purāṇa. Thus, the glory of the cow, the merit of pure giving, and the sacred lineage of wisdom are woven together—bestowing blessings, liberation, and fulfillment upon all who follow this ancient path.