Maheshvara said You have recited excellent duties from your Inemory. Listen all of you now to me as I declare some mysteries about religion and duty.

Only those persons whose understandings have been fixed on religion and who are endued with faith, should be instructed about those mysteries, of duty and religion that are fraught with high merits.

Hear what the merits are that become his who, with heart shorn of anxiety, gives food every day, for a month, to kine, and contents himself with one meal a day throughout such period.

The kinc are highly blessed. They are considered as the most sacred of all sacred things. Indeed, it is they who are upholding the three words with the celestials, Asuras and human beings.

Respectful services done to them, yield great merit and grave results. That man who every day gives food to kine daily, acquires accumulated religious merits.

Formerly in the golden age, I had expressed my approval of these creatures, Afterwards Brahman, sprung from the primeval lotus, requested me (to show kindness towards kine).

It is therefore, that emblem of bull stands on my standard overhead. I always sport with kine. Hence, should kine be adored by all.

Kine are endued with great power, They are givers of boons. If adored, they would grant boons. That person who gives food to kine even for a single day, receives from those beneficent creatures, for that deed, a fourth part of the merits he may acquire by all his good acts in life.