At that sacred time, it is taught, one should give a cow in charity, for such a gift destroys all sin. If, during the funeral rites, food for the departed is placed inside the body of one who has died, that soul attains the state of a rakshasa and is thereby freed from sin. O Mādhavi, the gifts of cows, elephants, horses, and wealth as vast as the ocean are praised. Especially, when one who is twice-born, learned in the Vedas, always engaged in study, and performing expiatory rites, offers such gifts, he delivers not only himself but also the donor, without a doubt. At the time of divine ceremonies, at birth, under the birth-star, during śrāddha, and on festival days, one should seek out a brāhmaṇa who is learned in the Vedas, bathed for vows, devoted to many duties, forgiving, well-versed in the scriptures, and committed to non-violence. Gifts given to such a brāhmaṇa are truly fruitful, for he is fit to deliver the giver and their ancestors. But if a brāhmaṇa who accepts gifts is like a well or a pit—devoid of virtue—he leads the donor downward. At the sight of such a recipient, the ancestors lose hope and quickly fall into hell. Therefore, O illustrious one, gifts must not be given to the unworthy. In the land of Avanti, there once lived a king of great righteousness. His priest was Candrasharma, a foremost brāhmaṇa. Every day, this king would give cows to brāhmaṇas. After much time had passed, the king’s son, Medhātithi, summoned brāhmaṇas for his father’s śrāddha ceremony. When Medhātithi saw the brāhmaṇas who had gathered, he was afflicted by impurity. Nevertheless, he performed the śrāddha according to proper rites, carefully offering the rice balls. Among the brāhmaṇas present at that time was one named Golaka. Because of a fault in the śrāddha—due to Golaka’s presence—the king’s ancestors were constantly tormented by hunger and thirst, crying out again and again in distress. One day, Medhātithi went hunting, accompanied by two or three attendants. In a desolate place, he encountered suffering souls and asked, “Who are you, enduring such misery?” The ancestors replied, “We are your own forefathers, about to fall into hell.” Hearing their words, the king was filled with sorrow. Medhātithi asked, “By what fault in action are you about to go to hell?” The ancestors answered, “By that very fault, we are doomed to hell. After enduring great suffering, we may again ascend to heaven, but for now, we suffer. Though you have given innumerable cows and abundant gifts, no food reaches us here—nothing by which we might be satisfied.” Disturbed by their plight, Medhātithi returned home. He said, “Invite all the brāhmaṇas who are free from the faults of Kuṇḍa and Golaka.” At his command, Candrasharma gathered the virtuous, the patient, the well-born, the well-conducted, and those free from blame. After performing the śrāddha with care, he offered the rice balls properly. The king rejoiced greatly to see his ancestors now cheerful, nourished, and strong. Those ancestors, now humble and filled with affection, spoke gratefully, “Now you have accomplished this supreme good for us.” The wise declare that the śrāddha previously offered to those two faulty brāhmaṇas was fruitless. Thus, it is taught that gifts and offerings must be made only to the worthy, for only then do they bear true fruit for the giver and their ancestors.