Bhishma said The illustrious Atri, the son of the Grandfather Brahman, said, They who make gifts of gold are said to make gifts of every thing in the world.

King Harishchandra said that the gift of gold washes off sins, leads to long life, and yields inexhaustible merit to the departed means.

Manu has said that a gift of drink is the best of all gifts: therefore should a man cause wells and tanks and lakes to be excavated.

A well full of water and from which various creatures draw water, is said to take off half the sinful deeds of the person who has excavated it.

The entire family of a person is rescued from hell and sin in whose well or tank or lake kine and Brahmanas and pious people constantly satisfy their thirst.

That man gets over every sort of calamity from whose well or tank every one draws water without restraint during the summers season.

Clarified butter is said to please the illustrious Brihaspati, Pushan, Bhaga, the twin Ashvins, and the god of fire.

Clarified butter is possessed of high medicinal virtues. It is a high requisite of Sacrifice. It is the best of all liquids. The merit a gift of clarified butter yields is very superior.

That man who wishes for the reward of happiness in the next world, who wishes for the fame and prosperity, should with a purified heart and having purified himself, make gifts of clarified butter to the Brahmanas.

The twin Ashvins, pleased, confer personal beauty upon that man who makes gifts of clarified butter to the Brahmanas in the month of Ashvin.

Rakshasas never invade the house of that man who makes gifts to the Brahmans of pudding mixed with clarified butter.

That man never dies of thirst who makes gifts to the Brahmanas of jars filled with water. Such a person gets every necessary of life in profusion, and has never to suffer from any calamity or distress.

That man, who with great devotion and controlled senses makes gifts to the foremost of Brahmanas, is said to take a sixth part of the merits acquired by the Brahmanas by their penances.

That man who makes presents, to Brahmanas having the means of life, of firewood for purposes of coO king as also for enabling them to drive cold, finds all his purposes and all his acts successful. Such a one is seen to shine over all his enemies.

The illustrious god of fire becomes pleased with such a man. As another reward, he never becomes divested of cattle, and he is sure to win victory in battle.

The man who makes a gift of an umbrella gets children and great prosperity. Such a person never suffers from any eyedisease. The merits also that originate from the performance of a sacrifice become his.

That man who makes a gift of an umbrella in the season of summer or rains, has never to suffer from any heartburning on any account.

Such a man quickly succeeds in freeing himself from every difficulty and obstacle. The highly blessed and illustrious Rishi Shandilya had said that of all gifts, the gift of a car, O king, is the greatest.