Wherever living beings dwell, suffering the pangs of hunger and thirst, may this water, sanctified with sesame and offered by me, bring them relief and refreshment. Thus, O King, I have explained to you the practice of giving water with heartfelt intent; by such an offering, a person not only pleases all creatures but also attains the merit that comes from satisfying the world itself. Once the desired water has been given with proper rites and accompanied by the śrāddha ceremony, and after sipping water in the prescribed manner, one should then offer a handful of water to the Sun, saying: “Salutations to Vivasvat, to the radiant Brahman, to the energy of Vishnu, to the creator of the world, to the pure one, to Savitṛ, the witness of all actions.” Following this, the worship of the household and the desired deities should be performed, offering water for ablution, flowers, incense, and other suitable offerings. Before all else, a special Agnihotra sacrifice should be performed for Brahman, O King. With reverence, one should offer oblations first to Prajapati, then to Kashyapa for the well-being of the household, and next, in due order, to Anumati. The remnants of these offerings, placed in a vessel, should be distributed: to Earth and Parjanya; at the doorway for Dhatu and Vidhatri; and in the center of the house for Brahman. Now, O best of men, listen as I tell you about the guardian deities of the directions that protect the home. In the east and other directions, oblations should be offered to Indra, Yama, Varuna, and to the Moon. In the northeast, a bali offering is to be made to Dhanvantari, followed by the Vaisvadeva rite. In the northwest, one should offer to Vayu in all the prescribed directions, and also to Brahman, Antariksha, and the Sun. Bali offerings should also be made to the Visvedevas, to all beings, to the eight guardians of the world, to the ancestors, and to the Yakshas. Then, taking other food, the wise householder should, with a pure mind, offer it as desired on a clean spot of earth for the beings of the earth. Let this prayer be uttered: “May gods, humans, cattle, birds, Siddhas, Yakshas, serpents, Daityas, Pisachas, trees, and all those who desire food—may whatever I have offered here satisfy them. May ants, insects, moths, and all hungry beings bound by karma find contentment in this food I have given; may they be happy. For those who have neither mother, father, nor kin, who have no means to obtain food, and for whom food is not available—may this food given on earth bring them satisfaction and joy.” Recognize, O King, that all beings and this food are none other than myself, Vishnu; there is nothing else. Therefore, I offer this food, which is the very essence of all beings, for their well-being. For the satisfaction of the fourteen classes of beings and all the hosts of creatures among them, I have released this food; may they be content. Having recited these prayers, a person of faith should give food upon the earth for the benefit of all, for the householder is the refuge of every being. Food should be given on the earth to dogs, outcastes, birds, and also to others who are destitute or childless. Next, the householder should wait in the courtyard for the time it takes to milk a cow, to see if any guest arrives. Only after this should he proceed as he wishes. If a guest does arrive, he should be honored with kind words, the offering of a seat, and the washing of his feet. With faith, by giving food, by gentle conversation, and by accompanying the departing guest, the householder should create delight. Any traveler arriving from another region, whose family and name are unknown and who does not reside in the same village, should be honored as a guest. If a person eats without honoring as a guest someone who is destitute, unrelated, and of unknown lineage, he incurs sin in his eagerness to eat. Without inquiring into his study, lineage, conduct, or family, the householder should receive such a guest as if he were Brahmā himself. For the sake of the ancestors, the householder should also wait for at least one local Brāhmaṇa, whose conduct and origin are known and who performs the five sacrifices. Having set aside the best portion of food—prepared without violence and suitable for offering—he should present it to a learned Brāhmaṇa. Three portions should also be given as alms to wandering ascetics and students; and if able, the wise man should give more as his means and willingness allow. These, O King, are the guests to be honored, along with the mendicants mentioned before; by honoring these four, one is freed from sin. If a guest, whose hopes are disappointed, turns away from a house, he takes away the host’s merit and leaves his own sin behind. Know, O King, that Dhātā, Prajāpati, Indra, Agni, the Vasus, and Aryaman—these deities enter the guest and partake of the food in a man’s house. Therefore, a man should always strive to honor guests; for he who eats without a guest eats only sin. After this, the householder should first feed married women, the distressed, pregnant women, the elderly, and children with the prepared food, and only then partake himself. If he eats before these have eaten, he consumes sin; and dying in such a state, he goes to hell and is reborn as a worm-eater. He who eats without bathing consumes filth; who eats without reciting mantras consumes pus and blood; who eats unprepared food consumes urine; and if he eats before children and others, he eats excrement first. He also eats worms day and night and partakes of what is improper if he eats without giving to others. Therefore, O King of kings, listen to how a householder should eat so that, while eating, he does not become bound by sin. Here, O King, arise health, great strength, intelligence, freedom from calamity, and protection from hostile sorcerers. After bathing properly and making offerings to the gods, sages, and ancestors, the householder, with auspicious gems in hand, should eat with devotion. Having recited mantras, made offerings into the fire, donned clean garments, and given to guests, Brāhmaṇas, teachers, and dependents, adorned with auspicious fragrance and good garlands, he should then partake of his meal.