Listen, and let me recount the sacred teachings as revealed in these verses. Whoever, with faith and proper observance, offers gifts to Brāhmaṇas, feeding them according to the prescribed rules, attains the merit equal to a hundred Vājapeya sacrifices. Such a generous soul finds themselves surrounded by many beautiful women, sons, servants, and attendants in this world, enjoying their company and remaining free from disease. If one gives silk, linen, cotton, or garments with fine borders during the rite of śrāddha, abundant desired objects swiftly come to them. Misfortune is dispelled from their life just as darkness vanishes at sunrise, and they shine at the forefront of celestial palaces, radiant as the moon among stars. Clothing itself is revered as a universal deity, praised by all the gods. Without garments, there can be no ritual, no sacrifice, no Veda, nor austerity. Therefore, garments should especially be given at the time of śrāddha; by doing so, one attains the fruits of all sacrifices, all Vedas, and all austerities. Those who consistently, with effort and devotion, offer gifts at śrāddha attain all their desires and likewise all sovereignty. They enjoy the fruit of a sacrifice overflowing with every desired object: cooked rice, grains, cakes, and flour blended with ghee and sugar. Gruel, honey, sugarcane, milk, and milk-rice—whoever offers these rich cakes receives the fruit of an Agniṣṭoma sacrifice. Curds, pure cow’s milk, and various foods, when given at śrāddha, are especially praised in the rainy season and under the Maghā constellation. One should feed the Brāhmaṇas with ghee and pour ghee upon the earth; giving an elephant at Gaya during śrāddha frees one from grief. By giving rice, milk pudding, clarified butter, honey, roots, fruits, and other delicacies, happiness is enjoyed both in this world and after death. He who, with devotion, gives parched grain mixed with sugar and juice, unfailingly and regularly for a year, as well as krisara and masura beans, should also offer saktu, laja, cakes, kulmāṣa, and other side dishes, as well as pleasant, unctuous, and agreeable foods—feeding saktu with curd. Whoever gives these at śrāddhas obtains inexhaustible treasure. One who respectfully and carefully gives new grains at śrāddha attains all enjoyments and is honored upon reaching heaven. Whoever offers all the finest foods—those to be eaten, chewed, sucked, drunk, and licked—becomes the best among men. The Vaiśvadeva and Saumya offerings, as well as the flesh of the rhinoceros, are supreme oblations, though the horn should be avoided. Rhinoceros offered with envy is not approved. With joined palms, one should give the first portion of food to guests, thus attaining the unsurpassed fruit of all sacrificial acts. Hot, unspoiled food should be given quickly to the hungry, and unctuous side dishes offered with devotion, respect, and care. The giver of food obtains a celestial chariot, shining like the young sun and drawn by swans, and enjoys three times ten million aeons. There is no gift greater than the gift of food; from food, all beings are born and live—there is no doubt of this. There is no gift greater than the gift of life, for all three worlds live by food, and its fruit is indeed that. Worlds rest upon food; this is the fruit of giving to the world. Prajāpati himself is food, and by it all this is pervaded. Therefore, there has never been, nor will there be, a gift equal to food. Whatever jewels are within the earth, vehicles, and women—one who is devoted to the ancestors quickly attains all these. With joined palms, one should always give shelter to guests; the gods wait for him, together with thousands of divine guests. Whoever gives all these becomes the sole ruler of the earth; by giving three, two, or even one, he becomes happy. Charity is the highest dharma, honored and respected by the virtuous; indeed, the sovereignty of the three worlds is established through charity. The king obtains a kingdom, the poor man supreme wealth, and one devoted to the ancestors always gains long life; whatever desires he holds in his mind, his ancestors know them. Then Bṛhaspati spoke: “Now, further, I shall explain the honored rites of śrāddha. The śrāddha ritual is always performed, both for desired results and for obligatory purposes. O son, the three aṣṭakā rites are based on sons, wives, and wealth; the earlier half of the lunar month is considered superior, and the first aṣṭakā is called Citrī. The second is called Prājāpatyā, and the third is Vaiśvadevikī; the first should always be performed with cakes, and the others should be performed each month. The third is to be performed with vegetables; thus is the rule regarding the substances to be used. The Anvaṣṭakā is prescribed for the ancestors, to be performed always. If there is a fourth aṣṭakā, it should also be performed especially; in all these, the wise should perform śrāddha always, with all their means. In all worlds, here and hereafter, one who always performs these becomes happy; those who worship are ever elevated, while non-believers go to a lower state. The ancestors, at all times and on the proper lunar days, come to men just as cows go to their watering place. Let not those aṣṭakā rites, honored by the gods, pass you by; for such a person, the world becomes futile, and what is gained is lost. Those who give offerings reach the gods, while non-givers go to lower realms; by giving, one obtains offspring, prosperity, memory, intelligence, sons, and sovereignty. One who performs the rite on the full moon attains complete fulfillment beforehand; what is gained on the first day of the lunar fortnight is not lost. He who performs it on the second day becomes lord over bipeds; for one seeking boons, the third day destroys enemies and removes sins. One who performs śrāddha on the fourth day sees the flaws of his enemy; performing it on the fifth day, one attains great prosperity.” Thus, these teachings reveal the sacred power of giving and the proper observance of śrāddha, bestowing blessings both in this world and beyond.