Yudhishthira said I have heard, O sire, of the merits of the different kinds of gift which you have described to me. I understand, O Bharata, that the gift of food is especially praiseworthy and superior.

What, however, are the great merits of making gifts of drink. I wish to hear of this in full, O grandfather.

Bhishma said I shall, O chief of Bharata's race. relate to you this subject. Listen to ine, O you of unbaffled prowess, as I speak to you.

I shall, O sinless one, describe to you gifts beginning with that of drink. The merit that a man wins by making gifts of food and of drink is such that the like of it, I think, is incapable of being acquired by any other gift. There is no gift, superior to that of either food or drink. It is from food that all living creatures are able to exist.

Therefore, food is considered as a very superior object in all the worlds. From food the strength and energy of living creatures continually increase.

Hence, the master of all creatures has himself said that the gift of food is a very superior gift. You have heard, O son of Kunti, what the auspicious words are of Savitri herself.

You know why those words were said what those words were, and how they were said in course of the sacred Mantras, O you of great intelligence. A man, by making a gift of food, really makes a gift of life itself.

There is no gift in this world which is superior to the gift of life. You are not unacquainted with this saying of Lomasha, O you of mighty arms.

The end that was attained to formerly by king Shivi on account of his having granted life to the pigeon is acquired by him, O king, who makes a gift of food to a Brahmana.

Hence, we have heard that they who give life attain to very superior regions of happiness in after life. Food, O best of the Kurus, may or may not be superior to drink.

Nothing can exist without the help of what comes from water. The very lord of all the planets, viz., the illustrious Soma, has originated from water.

Ambrosia and Suddha and Svadha and milk, as also every sort of food, the deciduous herbs, O king, and creepers originate from water.

From these, O king, the vital airs of all living creatures flow. The deities have nectar for their food. The Nagas have Sudha.

The departed manes have Svadha for their. The animals have herbs and plants for their food. The wise have said that rice, etc., form the food of human beings.

All these, O king originate from water. Hence, there is nothing superior to the gift of water or drink.

If a person wishes to get prosperity for himself, he should always make gifts of drink. The gift of water is considered as very laudable. It brings on great fame and bestows long life on the giver.

The giver of water, O son of Kunti, always stands over the heads of his enemies. Such a person obtains the fruition of all his desires and acquires everlasting fame.

The giver, O king, becomes purged of every sin and obtains unending happiness hereafter as he proceeds to the celestial region. O you of great splendour. Manu himself has said that such a person acquires regions of endless bliss in the other world.