Listen, O seeker, to the sacred fruits that arise from giving at the time of śrāddha, when the ancestors are honored. When a person, understanding the essence of righteousness, offers the sacred thread or refreshing drink to the assembled Brahmins during śrāddha, he attains the very merit of gifting Brahman itself. Should he bestow upon the Brahmins a water-pot made of metal, a wondrous cow approaches him, one that yields both honey and milk. If the water-pot is specially fashioned—pierced with a wheel—he shall receive a divine cow, whose milk flows unceasingly and who fulfills every desire. If, at śrāddha, a complete bed adorned with a garland of flowers is given, then as the donor departs from this world, he is followed by a resplendent palace. And he who gifts a residence filled with jewels, furnished with beds, seats, and abundant food to ascetics during śrāddha, finds joy on the heights of heaven. Pearls, garments of beryl, and countless varieties of jewels become his, as do divine vehicles by the tens of thousands and even hundreds of millions. Such a giver attains a vast, radiant palace, adorned with jewels and fulfilling every wish, shining with the brilliance of the sun and moon, never to perish. There, surrounded by apsarases—celestial maidens swift as thought and eager to fulfill his desires—he dwells at the very forefront of his palace, praised from all directions. Gandharvas and apsarases sprinkle him with divine fragrances and showers of flowers, their music and song filling the air. Principal maidens and groups of lovely young women awaken him with melodious voices, ever enchanting and sweet. In this celestial assembly, he dwells among yogins, possessing a thousand gifts of horses, a hundred chariots, and a thousand elephants. Whoever gives the bright gift of fire in water to ancestors and yogins receives the reward equal to thousands of gold coins. Yet above all, no gift surpasses the giving of life itself; therefore, with all one’s effort, one should strive to protect and preserve life. Nonviolence is pure and beloved of all the gods, the source of all blessings; the wise declare that the gift of life is supreme among all living beings. At śrāddha, one should offer golden vessels marked with auspicious signs; such a giver is accompanied by delightful flavors and the nourishment of cows. A pleasing vessel of gold given at the śrāddha meal becomes a source of beauty, wealth, and all desires. Whether the vessel is of silver or gold, given with devotion, the donor attains abundant virtue. Whoever gives a cow at śrāddha—one that yields milk and fills a pot—receives the nourishment and blessings of cows. In the cold of winter, he who provides ample firewood and fuel to the twice-born for warmth gathers great merit. Such a one always triumphs in battle, shines with prosperity, and is adorned with fragrant garlands. Having honored the vessels at śrāddha, one should give them with respect; then fragrant breezes, mighty rivers, and manifold comforts attend the giver. Charming young women, delightful beds and seats, fertile lands, and splendid vehicles become his companions. Whosoever gives these gifts even at śrāddha attains the fruit of an Aśvamedha sacrifice, the most exalted of offerings. These gifts are especially meritorious when given at the śrāddha performed for one’s ancestors. If one gives vessels filled with ghee to virtuous Brahmins at śrāddha, honoring them properly, he gains memory and intelligence. He enjoys the fruit of giving many jars and milch cows, and delights in this world with splendid chariots and excellent vehicles. By giving as much as one desires at śrāddha, one attains the fruit of a lotus; by giving a beautiful dwelling, the reward equals that of a Rājasūya sacrifice. When one gives a forest adorned with flowers and fruits, he enjoys heavenly fragrances. Gifts of wells, gardens, ponds, fields, villages, and houses ensure delight in heaven for as long as the moon and stars endure. By gifting a bed spread with fine coverings and adorned with jewels at śrāddha, one’s ancestors are satisfied, and the giver enjoys endless heaven, honored by kings, increasing in wealth and grain. Woolen and silk garments, excellent blankets, deerskin, gold, silk cloth, braided girdles, and furs—whosoever gives these to Brahmins, feeding them as prescribed, attains, with faith, the fruit of a hundred Vājapeya sacrifices. In this world, he is blessed with many beautiful women, sons, servants, and attendants, and remains free from disease. Whoever gives silk, linen, cotton, or garments with fine borders at śrāddha attains abundant desired objects, quickly dispelling misfortune as the sunrise scatters darkness. He shines at the forefront of celestial palaces like the moon among the stars. Know that clothing itself is a universal deity, praised by all the gods; without garments, there can be no ritual, no sacrifice, no Veda, nor austerity. Therefore, garments should be especially given at śrāddha, for by such gifts, one attains the fruits of all sacrifices, the Vedas, and austerities. Whoever gives at śrāddha with effort and devotion always attains all desires and sovereignty. He enjoys the result of a sacrifice overflowing with all desired objects. When cooked rice, grains, cakes, and flour mixed with ghee and sugar are given, or gruel, honey, sugarcane, milk, and milk-rice, the donor attains the merit of an Agniṣṭoma sacrifice. Curds, pure cow’s milk, and various foods, when given at śrāddha, are especially praised during the rainy season and under the Maghā constellation. Thus, O faithful one, the gifts made at śrāddha bring forth blessings, prosperity, and heavenly delights, satisfying both ancestors and gods, and leading the giver to the highest realms of joy.