Yudhishthira said O sinless one, do you describe to me more fully the merits of making gifts of kine. O you of mighty arms, I am never satiated with your words.

Bhishma said Regarding it is cited the old discourse between the Rishi Uddalaki and Nachiketa.

Once on a time the Rishi Uddalaki, gifted with great intelligence, approaching his son Nachiketa, said to him, Do you wait upon and serve me.

Upon the completion of the vow he had observed, the great Rishi once more said to his son, Engaged in performing my ablutions and deeply busy with my Vedic study, I have forgotten to bring with me the firewood, the Kusha blades, the flowers, the waterjar, and the potherbs I had collected. Bring me those things from the riverbank.

The son went there, but found all the articles washed away by the current. Returning to his father, he said “I do not see the things."

Stricken as he then was by hunger, thirst, and fatigue, the Rishi Uddalaki of great ascetic merit, in a sudden anger cursed his son, saying, meet with Yama today.

Thus struck by his father with the thunder of his speech, the son, with joined hands, said, “Be pleased with me. Soon, however, he dropped down on the earth dead.

Seeing Nachiketa prostrated upon the earth, his father become senseless with grief. He, too, exclaiming, Alas, what have I done! dropped down on the earth.

Filled with grief as he bewailed for his son, the rest of that day passed away and night came.

Then Nachiketa, O son of Kuru's race, drenched by the tears of his father, showed signs of returning life as he lay on a mat of Kusha grass. His regaining of life under the tears of his father resembled the sprouting forth of seeds when drenched with good showers.

The son, just restored to life, was still weak. His body was smeared with scents and the looked like one just awaking from a deep sleep. The Rishi asked hiin, saying.

Have you, O son, acquired auspicious regions by your own deeds? By good luck, you have been restored to me. Your body does not seem to be human.

Thus asked by his great father. Nachiketa who had seen every thing with his own eyes, answered thus in the midst of the Rishis.

In obedience to your command I proceeded to the vast region of Yama which is possessed of a charming effulgence. There I saw a palatial mansion which extended for thousands of Yojanas and emitted a golden splendour on every part.

As soon as Yama saw me approaching with face towards him, he ordered his attendants, saying, Give him a good seat. Indeed the king of the dead, for your sake, adored me with the Arghya and other ingredients.

Thus adored by Yama and seated in the midst of his counsellors, I then asked him mildly, I have come to your house, O judge of the dead. Do you assign me those regions which I deserve for my acts.

Yama then answered me, saying, You are not dead, ( amiable one. Gifted with penances, your father said to you meet with Yama. The energy of your father is like that of a burning fire. I could not possibly falsify that speech of his.

You have seen me. Do you go hence, O child. The author of your body is bewailing for you. You are my dear guest. What wish of yours shall I fulfil? Solicit the fruition of whatever desire you may have.

Thus addressed by him, I replied to the king of the dead, saying, I have arrived within your territory from which no traveller ever returns. If I am worthy of your attentions, I wish, O king of the dead, to see those regions of great prosperity and happiness that have been reserved for doers of virtuous deeds.

Thus addressed by me, Yama made me mount a vehicle effulgent as the Sun and to which were yoked many excellent horses. Taking me on that car, he showed me, O foremost of twice born ones, all those charming regions that are reserved for the pious.

I saw in those regions many effulgent palaces intended for great persons. Those mansions are of various forns and are adorned with every kind of gems.

Bright as the lunar disc, they are ornamented with rows of tinkling bells, Hundreds among them are many storied. Within them are charming groves and gardens and transparent pools of water.

Effulgent like lapis lazuli and the Sun, and made of silver and gold, their colour resembles that of the morning Sun. Some of them are fixed and soine movable.

Within them are many hills of foods any enjoyable articles, and dresses and beds in abundance. Within them are many trees capable of granting the fruition of every desire.

There are also many rivers and roads and spacious halls and lakes and large tanks. Thousands of cars with rattling wheels may be seen there, having excellent horses yoked to them.

Many rivers of milk, many hills of clarified butter and large pieces of transparent water are there. Indeed, I saw many such regions never seen by me before, of happiness and joy, approved by the king of dead.

Seeing all those objects, I addressed the ancient and powerful judge of the dead, saying For whose use and enjoyment have these rivers with eternal currents of milk and clarified butter been ordained?

Yama said These rivers of milk and clarified butter are for the enjoyment of those pious persons who make gifts in the world of men. Other eternal worlds there are which are filled with such palaces free from every sort of sorrow. These are reserved for th« se persons who make gift of kine.

The mere gift of kine is not laudable. There are considerations of fitness or otherwise about the person to whom kine should be given, the time for making those gifts, the kind of kine and rites that should be observed in making the gifts. Gifts of kine should be made after knowing the qualifications of both Brahmanas and the kine themselves. Kine should not be given to one in whose house they are likely to suffer from fire or the sun.

That Brahmana, who is endued with Vedic learning, who is of austere penances, and who celebrates sacrifices, is considered as worthy of receiving kine in gift. Those kine which have been saved from distressful situations, or which have been given by poor householders from want of sufficient means to feed and cherish them, are for these reasons, counted as of great value.

Abstaining from all food and subsisting upon water alone for three nights and sleeping the while on the naked earth, one should, having properly fed the kine intended to be given away, give them to Brahmanas after having pleased them also (with other gifts).

The kine, given away, should be accompanied by their calves. They should, again, be such as to bring forth good calves at the proper They should be accompanied with other articles. Having completed the gift, the giver should live for three days on only milk and abstaining from food of every other kind.

He, who gives a good cow that brings forth good calves at proper time, and that does not fly away from the owner's house, and accompanies such gifts with a vessel of white brass for milking her, enjoys the divine happiness for as many years as are measured by the number of hairs on the animal's body. He who gives a bull to a Brahmana, that is wellbroken and capable of carrying loads, strong and young in years, disinclined to do any mischief, largesized and powerful enjoys those regions, approved of the righteous, that are reserved for givers of kine.

He is considered as a proper person for receiving a cow in gift who is known to be mild towards kine, who takes kine for his refuge, who is grateful, and who has no means of livelihood assigned to him. When an old man becomes ill, or when a famine takes place or when a Brahmana intends to celebrate a sacrifice, or when one wishes to till for agriculture, or when one gets a son through the efficacy of a Home performed for the purpose, or for the use of one's preceptor, or for the sustenance of a child, one should give away a loved cow. These are the considerations that are spoken highly of about place and time. The kine worthy of being given away are those that give profuse milk, or those which wellknown, or those that have been acquired as honoraria for learning, or those that have been purchased for price, or those that have been obtained in exchange by offering other living are creatures, or those that have been got by prowess of arms, or those that have been got as marriagedower.

Nachiketa said Hearing these words of Vaivasvata, the Regent of the dead, I once more addressed him, saying What are those objects by giving which, when kine cannot be had, givers may yet go to regions reserved for men making gifts of kine.

Accosted by me, the wise Yama answered, explaining further what the end is which one wins by making gifts of kine. He said, In the absence of kine, a person by making gifts of the substitute of kine, acquires the merit of making gifts of kine.

If in the absence of kine, one makes a gift of a cow made of clarified butter, observant of a vow the while, one gets for one's use these rivers of clarified butter all of which approach one like an affectionate mother approaching her loved child.

If in absence of even a cow made of clarified butter, one makes a gift of a cow made of sesame seeds, observing a vow the while, one succeeds with the help of that cow to get over all calamities in this world and to enjoy great happiness hereafter from these rivers of milk that you see.

If a cow made of sesame seeds, is not available, one makes a gift of a cow made of water, he succeeds in coming to these happy regions and enjoying this river of cool and transparent water, that can grant the fruition of every desire.

The king of the dead explained to me all this while I was his guest, and, O you of unfading glory, great was the joy that I felt on seeing all the wonders he showed me.

I shall now tell you what would certainly be agreeable to you. I have now got a great sacrifice whose performance does not require much riches. That sacrifice may be said to originate from me, O sire. Others will obtain it also. It is not quite of a piece with the ordinances of the Vedas.

The curse that you had imprecated on me was no curse but was in sooth a blessing, since it enabled me to see the great king of the dead. There I have seen what the rewards are of gifts. I shall henceforth, O you of great soul, practise the duty of gift without any doubt about its rewards.

And, O great Rishi, the righteous Yama, filled with joy, repeatedly told me. One who, by making repeated gifts, has succeeded in acquiring purity of mind should then make gift of kine in particular.

The subject is fraught with sanctity. Do you never disregard the duties of gifts. Gifts, again, should be made to worth persons, when time and place are suitable. Do you, therefore, always make gifts of kine. Never entertain any doubt about it.

Devoted to the path of gifts, formerly many great persons used to make gifts of kine. Fearing to practise austere penances, they made gifts according to their power.

In time they shook off all sentiments of pride and vanity, and purified their souls. Engaged in performing Shraddhas in honour of the departed manes and in all religious acts of righteousness, they used to make, according to their power, gifts of kine, and as the reward of those acts they have attained to the celestial region and are shining in effulgence for such virtue.

One should, on the eighth day of the moon that is known by the name of Kamyashtami, make gifts a kine, properly got, to the Brahinanas, after determining the fitness of the recipients. After making the gift, one should then live for ten days together upon only the milk of kine, their dung and their urin ..

The merit that one acquires by making a gift of a bull is equal to that of the divine cow. By making a gift of a couple of kine one gains, as the reward thereof, a mastery of the Vedas. By making a gift of cars and vehicles with kine yoked thereto, one wins the merit of baths in sacred water. By making a gift of a cow of the Kapila kine, one becomes purged of all his sins.

Indeed by giving away even a single cow of the Kapila kine that has been acquired by fair means, one becomes purged of all his sins. There is nothing higher than the milk which is given by kine. The gift of a cow is truly considered as a very superior gift.

Kine, by giving milk, rescue all the worlds from calamity. It is kine, again, that produce the food upon which creatures live. One who, knowing the extent of the service that kine do, does not entertain in his heart love for kine, is a sinner who is sure to sink in Hell.

If one gives a thousand or a hundred or ten or five kine, indeed, if one gives to a pious Brahmana even a single cow which brings forth good calves at proper seasons, he is sure to see that cow approach him in Heaven in the form of a river of sacred water capable of granting the fruition of every desire.

About prosperity and the growth that kine confer, in the matter also of the protection that kine grant to all creatures of the Earth, kine are equal to the very rays of the Sun that fall on the Earth. The word that signifies the cow means also the rays of the Sun. The giver of a cow begets a very large progeny inhabiting a large part of the Earth. Hence, he who gives a cow shines like a second Sun in effulgence.

The disciple should, in the matter of making gifts of kine, select his preceptor. Such a disciple is sure to go to Heaven every time. The selection of a preceptor is considered as a high duty by persons knowing the ordinances. This is, indeed, the initial ordinance. All other ordinances depend upon it.

Selecting, after examination, a fit person among the Brahmanas, one should make to him the gift of a cow that has been acquired by fair means, and having made the gift make him accept it. The deities and men and ourselves also, in wishing good to others, say, Let the merits of gifts be yours on account of your virtue?

Thus did the judge of the dead speak to me, O twiceborn Rishi. I then bowed my head to the righteous Yama. Getting his permission I left his kingdom and have now come to the sole of your feet.