Yudhishthira said I wish to hear, O grandfather what the merits are of that person who makes the gift of a pair of sandals to a Brahmana whose feet are burning or being scorched by hot sands while walking.

Bhishma said The man who gives to the Brahmanas sandals for the protection of their feet, succeeds in crushing all thorns and gets over every sort of difficulty.

Such a man, O Yudhishthira, stands over the heads of all his enemies, cars of pure splendour, with mules yoked thereto and made of gold and silver, O monarch, approach him. He who makes a gift of sandals is said to acquire the merit of making the gift of a car with well-broken horses yoked thereto.

Yudhishthira said Tell me fully once more, O grand father, of the merits of gifts of sesame and land, and of kine and food.

Bhishma said Hear, O son of Kunti, what the merits are of the gift sesame. Hearing me, do you then, O best of the Kurus, make gifts of sesame according to the rites.

Sesame seeds were created by the Self create Brahmana as the best food for the departed manes. Hence, gifts sesame seeds always please the departed manes greatly.

The man who makes gifts of sesame seeds in the month of Magha, to the Brahmanas, has never to see Hell which is full of all dreadful creatures.

He who worship the departed manes with offerings of sesame seeds is considered as worshipping the deities in all the sacrifices. One should never make a Shraddha with offerings of sesames seeds without entertaining some purpose.

Sesame seeds sprang from the limbs of the great Rishi Kashyapa. Hence in the matter of gifts, they have come to be considered as possessed of great efficacy.

Sesame seeds confer both prosperity and personal beauty cleanse the giver of all his sins. It is for this reason that the gift of sesame seeds is superior to the gift of every other article.

The highly intelligent Apastamva, Shankha and Likhita, and the great Rishi Gautama, have all gone to the celestial region by having made gifts of sesame seeds.

Those Brahmanas who make Homa with offerings of sesame, abstain from sexual intercourse, and are observant of the religion of Acts, are considered as equal to vaccine Havi.

The gift of sesame seeds is superior to all gifts. Amongst all gifts, the gift of sesame is considered as yielding unending merit.

Formerly when Havi (clarified butter) on one occasion could not be procured, the Rishi Kushika, O scorcher of enemies made offerings of sesame seeds to his three sacrificial fires and succeeded in acquiring an excellent end.

I have thus said to you, O chief of the Kurus, what the regulations are about the excellent gift of sesame seeds. It is on account of these regulations that the gift of sesame seeds has come to be considered as fraught with very superior merit.

After this, listen to what I would say. Once on a time the gods, desirous of making a Sacrifice, went, O king, to the presence of the Self-create Brahman.

Having met Brahman, desirous as they were of celebrating a sacrifice on the Earth, they begged him for a piece of sacred earth, saying, We want it for our sacrifice.

The deities said O illustrious one, you are the lord of all the Earth as also of all the gods! With your permission, O highly blessed one, we wish to perform a sacrifice.

The person who has not got by lawful means the earth whereon to make the sacrificial altar, acquires not the merit of the sacrifice he performs.

You are the Lord of all the universe consisting of its mobile and immobile objects. Therefore, you should grant us a piece of earth for the sacrifice we wish to make.

Brahman said You foremost of gods, I shall give you a piece of earth whereon, you sons of Kashyapa, you shall celebrate your intended sacrifice.

The gods said Our wishes, O holy one, have become successful. We shall celebrate our sacrifice even here with large gifts. Let, however, the ascetics always worship this piece of Earth.

Then there came to that place Agastya, Kanva, Bhrigu, Atri, and Vrishakapi, Asita and Devala.

The great deities then. O you of unfading glory, celebrated their sacrifice. Those foremost of gods finished it in due time.

Having completed that sacrifice of theirs on the breast of that foremost of mountains, viz., Himavat, the celestials attached to the gift of earth a sixth part of the merit originating from their sacrifice.

The man who makes a gift of even a span of carth with reverence and faith, has never to suffer from any difficulty and has never to meet with any calamity.

By making a gift of a house that prevents cold, wind, and sun, and that stands upon a piece of clean land, the giver attains to the region of the celestials and does not fall down cven when his merit becomes exhausted.

By making a gift of a house to live in, the giver, cndued with wisdom, lives, O king, happily in the company of Shakra, Such a person receives great honours in the celestial region.

That person in whose house a Brahmana of controlled senses, wellread in the Vedas, and belonging by birth to a family of preceptors, lives in contentment, succeeds in attaining to and enjoying a region of great happiness.

Likewise, O best of the Bharatas, by giving away a shed for the shelter of kine that can prevent cold and rain and that is substantial in structure, the giver rescues seven generations of his race.

By giving away a piece of earth fit for cultivation the giver acquires great prosperity. By giving a piece of earth containing mineral riches, the giver advances his family.

One should never give away carth that is barren or that is burnt; nor should one give away any earth that is near a crematorium, or that has been possessed and enjoyed by a sinful person before such gift.

When a man performs a Shraddha in honour of the departed manes on earth belonging to another person, the departed manes render both the gift of that earth and the Shraddha itself fruitless.

Hence, a wise man should buy even a small piece of earth and make a gift of it, The funeral cake that is offered to one's ancestors on earth that has been duly purchased, becomes endless.

Forests, mountains, rivers, and Tirthas, are considered as having no owners. No earth need be bought here for performing Shraddhas.

This has been said, O king, on the subject of the merits of making gifts of earth. After this, O sinless one, I shall describe to you the। subject of the gift of kine.

Kine are considered as superior to all the ascetics. And therefore, the divine Mahadeva practised penances in their company.

Kine, O Bharata, live in the region of Brahman, in the company of Soma. Forming, as it does the highest end, the twiceborn Rishis, crowned with success, try to attain to that very region.

Kine benefit human beings with milk, clarified butter, curd, dung, skin, bones, horns, and hair, O Bharata.

Kine do not feel cold or heat. They always work. Even the rainy season cannot affect them at all.

And since kine attain to the highest end, in the company of Brahmanas, therefore do the wise say that kine and Brahmanas are equal.

Formerly king Rantideva celebrated a grand sacrifice in which an immense number of kine were offered up and killed. From the juice that was secreted by the skins of the slain animals, a river was formed that passed by the name of Charmanvati.

Kine no longer are animals fit for sacrifice. They now are animals fit for gift. That king who presents kine to foremost of Brahmanas, O king, is sure to get over every danger even if he falls into it. The man who presents a thousand kine has not to go to hell,

Such a person, O king, wins victory everywhere. The very king of the celestials had said that the milk of kine is nectar.

Therefore, one who presents a cow is considered as making a gift of nectar. Persons, wellread in the Vedas, have declared that the clarified butter manufactured from cow's milk, is the very best of all libations poured upon the sacrificial fire.

Therefore, the man, who presents a cow, is considered as making a gift of a libation for sacrifice. A bull is the embodiment of Heaven. He who makes the gift of a bull to a qualified Brahmana, receives great honours in the celestial region. Kine, O chief of Bharata's race, are said to be the vital airs of living creatures.

Therefore, the man who makes the gift of a cow, is said to make the gift of vital airs. Persons, conversant with the Vedas, have said that kine are the great refuge of living creatures.

The man, who makes the gift of a cow, is considered as making the gifts of what is the high refuge of all creatures. The cow should never be given away for slaughter; nor should the cow be given to a tiller of the soil; nor should the cow be given away to an atheist. The cow should not also, chief of the Bharatas, be given to one who se occupations is the keep of kine.

The wise have said that the person, who gives away the cow to any of such sinful persons, has to sink in eternal Heli.

One should never give to a Brahmana a cow that is lean, or that produces dead calves, or that is barren, or that is diseased, or that is defective of limb, or that is worn out with toil.

The man, who gives away ten thousand kine, attains to Heaven and sports in bliss in the company of Indra. The man, who makes gifts of kine by hundred thousands, wins many regions of eternal happiness.

Thus have I recited to you the merits of the gift of kine and of sesame, as also of the gift of earth. Listen now to me as I describe to you the gift of food, O Bharata.

The gift of food, O son of Kunti, is considered as a very superior gift. Formerly king Rantideva ascended to the celestial region by having made gifts of food.

That king, who makes a gift of food to one who is toil-worn and hungry, acquires the regions of supreme happiness belonging to the Self-create.

Men cannot, by gifts of gold and dresses and of other things, win that happiness which givers of food succeed in wining, O you of great power.

Food is, indeed, the first article. Food is considered as the highest prosperity. It is from food that life originates as also energy and prowess and strength.

He, who always makes gifts of food, with attention, to the righteous, never suffers any distress. This has been said by Parashara.

Having adored the deities duly food should be first dedicated to them. It has been said, O king that the kind of food that is taken by particular men is taken also by the gods those men worship.

That man, who makes gifts of food in light half of the month of Kartika, succeeds in getting over every difficulty here and acquires endless happiness hereafter.

That man, who makes a gift of food to a hungry guest arrived at his house, acquires all those regions, O chief of Bharata's race, that are reserved for persons acquainted with Brahman.

The man, who makes gifts of food, is sure to get over every difficulty and distress. Such a person gets over every sin and purges himself of every evil act.

I have thus described to you the merits of making gifts of food, of sesame, of earth, and of kine. person gets over every sin and purges himself of every evil act.

I have thus described to you the merits of making gifts of food, of sesame, of earth, and of kine.