Vasundharā, the Earth herself, approached Lord Janārdana with a question born of deep affection and the natural compassion of women. She asked, “Those who receive the offerings meant for the departed—after consuming them, by what act are the Brāhmaṇa or the gods freed from any fault? Please tell me, O Lord.” Taking the form of Varāha, the divine boar, the Lord replied to the Earth, “O beautiful one, your question is well-asked. Listen carefully as I reveal how the twice-born—Brāhmaṇas—are delivered from any taint associated with accepting these offerings. “To purify the body, one should undertake a fast. After performing the morning twilight rituals and offering oblations into the sacred fire, one must go to a river that flows eastward and bathe there according to the prescribed manner. In a vessel made from udumbara wood, water should be prepared for peace-offerings. All the gods, beginning with Agni, should be satisfied with their proper shares of offerings. “At this time, the gift of a cow should be given; such a gift destroys sin. If food meant for the departed is given to one who has died, that person attains the state of a rakshasa and is thus freed from sin. “O Mādhavi, gifts of cows, elephants, horses, and wealth—gifts as vast as the ocean—are meritorious. The twice-born who is learned, always engaged in Vedic study, and who performs expiatory rites, delivers not only himself but others as well. Indeed, he delivers himself and the donor without doubt. “At the time of divine rites, at birth, under the birth-star, during śrāddha, and on festival days, one who is learned in the Vedas, who has bathed for vows, and is always devoted to many duties—who is forgiving, versed in scripture, and devoted to non-violence—should be chosen as the recipient of gifts. Such a Brāhmaṇa is truly fit to deliver. “But if a Brāhmaṇa who accepts gifts is like a stagnant well or pit, he leads the donor downward. Upon seeing such an unworthy recipient, the ancestors lose hope and quickly fall into hell. Therefore, O illustrious one, gifts should never be given to the unworthy.” To illustrate this teaching, the Lord recounted a story: In the land of Avanti, there once lived a most righteous king. His priest was Candrasharma, a foremost Brāhmaṇa. Every day, the king gave cows to the Brāhmaṇas. After much time had passed, the king’s son, Medhatithi, summoned Brāhmaṇas to perform the śrāddha ceremony for his departed father. When the Brāhmaṇas arrived, Medhatithi was afflicted by impurity, but he nevertheless performed the śrāddha with care, offering the rice balls as prescribed. Among the Brāhmaṇas present at that time was one named Golaka. Because of a fault in the performance of the śrāddha—specifically related to this Brāhmaṇa—the king’s ancestors began to suffer. They were constantly tormented by hunger and thirst, crying out in distress again and again. One day, while out hunting with a few attendants, Medhatithi encountered these suffering spirits. He asked them, “Who are you, enduring such misery?” The ancestors replied, “We are your own forefathers, about to fall into hell.” Hearing these words, Medhatithi was filled with sorrow and asked, “By what fault in action are you about to fall into hell?” They answered, “It is by that very fault in action—by the improper conduct at the śrāddha—that we are about to go to hell. After enduring great suffering, we may once again ascend to heaven. Though you have given innumerable cows and abundant gifts, this one fault has brought us to this state.” Thus, through this story, the Lord explained the importance of proper conduct, worthy recipients, and the power of gifts and rituals in delivering both the living and the departed.